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All Journal Halaqa : Islamic Education Journal KACANEGARA Jurnal Pengabdian pada Masyarakat JUTIM (Jurnal Teknik Informatika Musirawas) Jurnal Teknologi Informasi MURA Ta`Limuna : Jurnal Pendidikan Islam J-SAKTI (Jurnal Sains Komputer dan Informatika) KOMPUTA : Jurnal Ilmiah Komputer dan Informatika GEMA EKONOMI JUSIM (Jurnal Sistem Informasi Musirawas) Majalah Ilmiah Warta Dharmawangsa Performance : Jurnal Bisnis dan Akuntansi Medium : Jurnal Ilmiah Fakultas Ilmu Komunikasi BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian kepada Masyarakat Nusantara Dynamic Management Journal J-SAKTI (Jurnal Sains Komputer dan Informatika) Journal of Research in Social Science and Humanities Indonesian Journal of Social Science Research Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Akuntansi, Manajemen dan Bisnis Digital Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Hippocampus: Jurnal Pengabdian Kepada Masyarakat Jurnal Comparative : Ekonomi Dan Bisnis Mujtama': Jurnal Pengabdian Masyarakat Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Multidisiplin Sahombu Jurnal Mahasiswa Entrepreneur West Science Journal Economic and Entrepreneurship Jurnal Teknologi Informasi Mura Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Journal of Business and Halal Industry Journal Pemberdayaan Ekonomi dan Masyarakat Manajemen : Jurnal Ekonomi J-CEKI Proceeding of International Conference on Social Science and Humanity
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EVALUASI PENERAPAN IMBALAN PASCA KERJA (PENERAPAN PSAK 24 REVISI 2015) PADA PT XYZ Rusdiyanto, Rusdiyanto; Saraswati, Fitria
GEMA EKONOMI Vol 7 No 1 (2018)
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Indonesian Institute of Accountants has issued accounting standard regarding Employee Benefits. These Standards contained in Statement of Financial Accounting Standards No.24 Revised 2015 about Employee Benefits. This research was conducted at the PT XYZ which would apply Statement of Financial Accounting Standards (PSAK 24) in the preparation of their financial statements. Employee benefit is an obligation which is owned any company that has a major influence on the company in terms of external stakeholders such as in this case the owner of the company or creditors and internal as workers will have a direct impact on corporate performance. Due to its major influence on the company in view of the need to conduct proper disclosure in accordance with accounting standards generally accepted. This study focuses on Post-Employment Benefits which is remuneration received by workers if the workers has stopped working. This study aimed to evaluate the accounting treatment in particular Employee Benefits PT XYZ whether in accordance with Statement of Financial Standards No.24 Revise 2015. The analytical method used is qualitative comparative which provides comparing what is applied by the company with what has been stipulated in Statement of Financial Accounting Standards No.24 Revised 201. Research in PT XYZ it can be concluded that the employment benefits at PT XYZ can be categorized into three categories based on PSAK 24 are employee benefit short-term, post-employment benefits, and severance and reporting are done on all three benefits are already in accordance with PSAK 24 2015. DOI : 10.5281/zenodo.3475721
Study Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 24 Pada PT Swabina Gatra Gresik Rusdiyanto, Rusdiyanto; Zaki Al Hamid, Nurhidayah Binti
GEMA EKONOMI Vol 8 No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Wages are the employee benefits provided by the company to workers for services that have been settled directly to workers, their spouses, children or other dependents. However, on the other hand, wages are also a cost for the company. Therefore, many outsourcing companies are pressing the wages for their workers to minimize the amount of company salary costs, so that the wages given to each worker are not in accordance with applicable government regulations. This prompted researchers to research and analyze wages applied by PT Swabina Gatra Gresik. This research is a qualitative research with descriptive method. PT Swabina Gatra is a national scale outsourcing service provider company. The result of this study is that PT Swabina Gatra Gresik has implemented short-term employee benefits and post-employment benefits based on PSAK No. 24 and also provide minimum basic wages in accordance with the Minimum Wage for the placement city so that they are in accordance with Law No. 13 of 2003 concerning Manpower. Normatively, the provision of wages that are appropriate for the Minimum Wage for Employees (MSEs) does not affect the company's income unless there are problems outside the agreed work contract. It is better if company management continues to innovate so that things do not happen that are not desirable in this era of increasingly fierce competition Kata Kunci : PSAK No. 24DOI : 10.5281/zenodo.3474592
PENGARUH PENJUALAN, PERPUTARAN PIUTANG, DAN ARUS KAS TERHADAP LIKUIDITAS PADA PT UNILEVER INDONESIA Tbk Rusdiyanto, Rusdiyanto
GEMA EKONOMI Vol 8 No 2 (2019): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The research aims to examines and proves the influence of sales growth, receiveable turnover, and operating cash flow on the level of liquidity at PT Unilever Indonesia Tbk for period 2010-2018. This research used a quantitative method, using SPSS version 17. This study aims to find out and analyze the influence of sales growth, accounts receivable turnover, and operating cash flow on the level of liquidity at PT Unilever Indonesia Tbk for the period 2010-2018. This research uses a quantitative approach. The research results obtained are 1) Partial sales growth has no significant effect on the level of liquidity. 2) Partial receivable turnover does not have a significant effect on the level of liquidity. 3) Operating  Cash Flow has an effect and significant to the level of liquidity. 4) Sales growth, receivable turnover, and operating cash flow simultaneously has an significant effect to the level of liquidity.DOI 10.5281/zenodo.3629926
Assistance in Financial Management for SMEs in the Gresik Region Rusdiyanto, Rusdiyanto; Setyorini, Haryati; Suharto, Suharto; Syamlan, Adiba Fuad; Pramitasari, Dini Ayu; Ulum, Bustanul; Burhan, Umar; Sundari, Sri; Syafii, Mochamad; Hasanah, Anisaul; Tuharea, Firdaus Indrajaya; Ilham, Rachmad
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1868

Abstract

In an era where micro, small, and medium-sized businesses are developing and growing, proficiency in SMEs' financial reporting management is becoming increasingly important. This expansion is not unrelated to Indonesia's micro, small, and medium-sized enterprise (SMEs) growth, which is primarily concentrated in the Greek district and keeps growing every year. The supporting activities and training management of the financial report presentation of micro, small, and medium-sized enterprises SMEs in the village of Semampir, Cerme district of Gresik, are described in this article. This course aims to assist SMEs (micro, small, and medium-sized businesses) in becoming more proficient in handling financial reporting. The recording of financial transactions about cash inputs and cash outputs, the division of personal and corporate finances, financial protection, and financial planning are the four key topics covered in the supporting and training materials. In SMEs
Pembinaan Potensi Wirausaha Dalam Pengelolaan Usaha Angringan Syamlan, Adiba Fuad; Suharto, Suharto; Rusdiyanto, Rusdiyanto; Hasanah, Anisaul; Ulum, Bustanul; Tuharea, Firdaus Indrajaya
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 3, No 1: February 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v3i1.24233

Abstract

Service activities are carried out based on the obstacles faced by a business actor, which reflects the inconsistency of business activities that have an impact on services that can be categorized as not good. This business activity has indications of poor management, and this is an essential need for business activities which cannot be separated from the importance of understanding financial management. To be precise, in this activity, business income or results that did not meet expectations were found. Through this activity, it is known that there are obstacles in financial management that affect workers' service to consumers and even the calculation of funding turnover or financing for the business. The aim and urgency of this service are to provide an understanding of the importance of commitment to financial recording so that it can become a benchmark and provide information on activities. Business the information in question is information that contains sustainable business activities. The stages of service implementation activities are divided into direct (face-to-face) and indirect (programmed arrival) implementation. The results of developing this simple recording concept are expected to provide new work patterns and new thinking for workers and business owners so that they can plan development activities that can be pursued.
The Influence of Own Capital and Business Location on The Income of Micro Small and Medium Enterprises (MSMEs) Syafii, Mochamad; Jamilah, Dziyl Waslatiyl; Rusdiyanto, Rusdiyanto
Indonesian Journal of Social Science Research Vol. 5 No. 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.13

Abstract

The purpose of this study is to investigate and demonstrate how own capital and business location affect the revenue of micro, small, and medium-sized businesses in the Gresik Regency. Entrepreneurs need to know if their own capital and business location have a positive and significant impact on the income they will receive in the future, which is why this research is crucial. With 69 respondents in all, samples were gathered for this quantitative approach study. Both observations and questionnaires were used in the data collection process. The Slovin calculation formula and random sample procedures were used in this study. A Likert scale is used in data analysis with Google Form media. Multiple linear regression and hypothesis testing are the methods of analysis used. The study's findings demonstrate that own capital and company location have a demonstrable positive and significant impact on MSMEs' revenue in the Gresik Regency.
Analysis of Calculation of Cost of Production Using the Full Costing Method Ulum, Bustanul; Maulidayanti, Diah Wulan; Rusdiyanto, Rusdiyanto
Indonesian Journal of Social Science Research Vol. 5 No. 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.11

Abstract

The goal of the study is to investigate and demonstrate that, for Micro, Small, and Medium-Sized Businesses, applying the complete costing method for calculating manufacturing costs results in a more accurate computation. This study is crucial for entrepreneurs since it helps them determine the precise cost of manufacturing things and determines how much profit they should make. This study employs qualitative descriptive methods. The results of this study's comprehensive costing technique calculation of manufacturing costs for commodities are more accurate for use in micro, small, and medium-sized enterprises.
SERVICE QUALITY STUDY ON CUSTOMER SATISFACTION AT KSP ASRI BONDOWOSO Anam, Chairil; Qomariah, Nurul; Rusdiyanto, Rusdiyanto
Dynamic Management Journal Vol 8, No 3 (2024): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i3.12022

Abstract

This research aims to determine the influence of service quality, namely tangible (physical evidence service), reliability (reliability service), responsiveness (response service), assurance (guarantee service) and empathy (empathetic service) on KSP Asri Bondowoso customer satisfaction. This type of research is quantitative causality research. The population in this study were all KSP Asri Bondowoso customers with a sample of 90 saving customers. Sampling was carried out using non-probability techniques. Data collection techniques were carried out using questionnaires. Data analysis was carried out using multiple regression analysis techniques. The research results show that tangible (physical evidence services), reliability (reliability services) and responsiveness (response services), assurance (guarantee services) and empathy (empathetic services) have a partially positive and significant effect on customer satisfaction
SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN SISWA BERPRESTASI MENGGUNAKAN METODE PROFILE MATCHING BERBASIS WEB MOBILE (STUDI KASUS SMK NEGERI 3 LUBUKLINGGAU) Hidayat, Asep Toyib; Intan, Bunga; Rusdiyanto, Rusdiyanto
JUTIM (Jurnal Teknik Informatika Musirawas) Vol 8 No 2 (2023): JUTIM (Jurnal Teknik Informatika Musirawas) DESEMBER
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jutim.v1i1.2097

Abstract

Pendidikan adalah bagian terpenting dalam mendirikan suatu bangsa. Dengan pendidikan yang maju maka akan mengupayakan memiliki masyarakat yang cerdas dan juga ahli dalam berbagai bidang. Pendidikan merupakan suatu hal yang sangat dibutuhkan oleh setiap individu dan berguna sebagai langkah awal agar tercapainya tujuan hidup Dengan adanya evaluasi tes hasil belajar maka akan terlihat oleh guru dimana kekurangan dan apa saja yang sudah sesuai dengan tujuan belajar. Evaluasi hasil belajar siswa dapat menentukan kriteria siswa berprestasi dan perankingan. Penentuan siswa berprestasi dilakukan dengan melihat beberapa kriteria yang sudah ditentukan oleh sekolah dan pengambilan keputusan yang akurat. Pada kegiatan belajar mengajar, sikap siswa berprestasi cenderung lebih menonjol serta aktif bertanya ataupun menjawab pertanyaan dari guru dan memberi tanggapan yang positif. Dalam profile matching mencocokan bobot dari masing-masing kriteria aspek dengan gap kompetensi. Tujuan dari adanya gap kompetensi untuk menentukan bagian utama pada peringkat teratas sehingga ditemukannya kandidat yang sesuai dengan peringkat Dengan penggunaan sistem pendukung keputusan menggunakan metode profile matching diharapkan pemilihan siswa berprestasi lebih tepat dan objektif sesuai dengan kriteria yang disepakati oleh pihak sekolah. Keywords : Sistem pendukung Keputusan, pemilihansiswa berprestasi, profile matching
Peningkatan Kualitas Pembelajaran Sekolah Melalui Pelatihan Penggunaan Media Pembelajaran Interaktif Halim, Moh; Suharsono, Riyanto Setiawan; Rusdiyanto, Rusdiyanto
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): JANUARI-APRIL
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v6i1.5008

Abstract

This community service was carried out to enhance the capacity of teachers at SMP Muhammadiyah 11 Wuluhan Jember in developing learning devices integrated with literacy, Character Education Strengthening (PPK), and Higher Order Thinking Skills (HOTS). This activity is important because some teachers have not fully mastered the concept of learning devices that combine technology and character, resulting in less meaningful teaching and low student engagement. The implementation method involved a two-day interactive workshop, including material presentation, group discussions, practice in preparing RPP based on interactive media, and evaluation through pre-tests and post-tests. The results showed a post-test score improvement of up to 35%, more creative and innovative RPP quality, and teachers’ positive attitudes toward learning technology. Program sustainability is supported through the establishment of a technology assistance team and plans for follow-up training. These findings confirm that systematic interventions can enhance teacher competence, promote creative learning, and strengthen the 21st-century education ecosystem sustainably.
Co-Authors Ach. Ali Yafie Adiba Fuad Syamlan Agus Yulianti, Yulas Alfaris, Afrizal Mubarok Anam, Chairil Andarini, Syarifah Fidelia ANISAUL HASANAH Annisa Fitriana Azhad, M. Naely Baihaqi, Irfan Cahyadi, Yan Chamariyah, Chamariyah Dini Ayu Pramitasari Dwi Budi Santoso Efranda, Nolan Ekasari, Widia Aulia Eko Budi Satoto Elmayati, Elmayati Fadjriansyah, Agung Faisal, Amien Faridh, Miftah Fauziyah, Khirunissa Nur Feti Fatimah Halim, Moh Hamidah M, Icha Nadhirotul Haris Hermawan, Haris Hartansyah, Dendi Hidayat, Asep Toyib Hidayati, Metri Ilham, Rachmad Intan, Bunga Irvai, Muhammad Istighfary, Muhammad Alvito Jamilah, Dziyl Waslatiyl Juwita, Nurma Intan Kamaruddin, Ilham Lestari, Novi Lingga Wijaya, Harma Oktafia Lukman Hakim M. Ihsan Dacholfany Maheni Ika Sari Makthum, Rohiqil MARIA BINTANG Martadinata, A. Taqwa Maulana Yusuf, Muhammad Beny Maulidayanti, Diah Wulan Nawafil, Aulia Nurin Nur Khamidah Nurdiana, Hestin Nurdiansyah, Deni Nuriyah, Sinta Nursaidah Nursaidah, Nursaidah Nurul Qomariah Odarwani, Puji Pangestu, Apvellyo Dhymas Adjie Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Prasetya, Ilham Dwi Pulungan , Ummi Hasanah Purnomo, Wahyu Agung Adji Putri, Elsa Catrika Putri, Septi Lenita Rahayu, Jekti Rais, Rinovian Ramadani, Resza Retno Endah Supeni Riyanto Setiawan Suharsono Rizki, Fido Rohmah, Nur Izzatur Saraswati, Fitria Sari, Serli Anggita Setiawan, Bahar Agus Setyorini, Haryati Siregar, Helly Aroza sobri, ahmad Suharto Suharto Suharto, Akhamd Suharto, Akhmad Suharto, Akmad Sulistiyowati, Dian Sumowo, Seno Sunardi, Lukman Sundari, Sri Suryansyah, AH Susanto Susanto Suyanto Suyanto syafii, mochamad - Tamami, Badrut Tatit Diansari Reskiputri, Tatit Diansari Trias Setyowati, Trias tuharea, firdaus indrajaya Ulum, M Bustanul Umar Burhan, Umar Umar, Ahmad Ummi Hasanah Wahyu Eko Setianingsih Wakit, Saipul Wardi, Muhammad Suhro Wasi, Daru Wati, Agustina Setyo Wulandari, Cindi Zaki Al Hamid, Nurhidayah Binti