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All Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama 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) Indonesian Community Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital 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 IIJSE Journal Pemberdayaan Ekonomi dan Masyarakat Manajemen : Jurnal Ekonomi J-CEKI Proceeding of International Conference on Social Science and Humanity
Rusdiyanto Rusdiyanto, Rusdiyanto
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PENERAPAN PSAK NO. 45 PADA LAPORAN KEUANGAN YAYASAN PENDOK PESANTREN AL-HUDA SENDANG PRAGAAN SUMENEP MADURA UNTUK MEWUJUDKAN AKUNTABILITAS KEUANGAN Rusdiyanto, Rusdiyanto
GEMA EKONOMI Vol 5 No 1 (2016)
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

Penelitian tentang “Penerapan PSAK No 45 Pada Laporan Keuangan Yayasan Pondok Pesantren Al- Huda Desa Sendang Pragaan Sumenep” bertujuan untuk mewujudkan Akuntabilitas Keuangan dan bertujuan untuk mengetahui dan meneliti penerapan akuntansi pada yayasan tersebut.Waktu penelitian terjadi pada bulan Februari 2016. Pengumpulan data dalam penelitian ini diperoleh dari data primer dan data sekunder. Data primer diperoleh langsung dari sumbernya secara langsung dengan metode wawancara berdasarkan daftar pertanyaan yang telah disiapkan. Sedangkan data sekunder berupa laporan keuangan yang terbaru. Manajemen Yayasan tersebut secara berkala harus menerbitkan laporan keuangannya. Laporan ini menjadi sangat strategis dalam rangka meningkatkan kepercayaan para calon donatur. Keyakinan mereka terhadap yayasan dapat dibangun melalui laporan keuangan yang benar. Laporan keuangan yang dibuat oleh yayasan haruslah sesuai dengan prinsip akuntansi yang berlaku umum, yaitu sesuai dengan prinsip akuntansi, Pengakuan, Pengukuran, Pengungkapan dan Penyajian. Oleh karena bentuk pertanggungjawaban keuangan yayasan belum bisa diseragamkan karena sampai saat ini belum ada suatu standar akuntansi untuk Yayasan. Untuk penelitian selanjutnya diharapkan untuk meneliti semua dana yang terdapat dalam operasional yayasan ini, dan tidak hanya dibatasi dana zakat sebaiknya juga diteliti dana ZISWAF (Zakat, Infaq, Shadaqah dan Wakaf).
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN DAN PENGELUARAN KAS DI KANTOR NOTARIS & P.P.A.T. Dr. SLAMET WAHJUDI, S.H., M.Kn. GRESIK Rusdiyanto, Rusdiyanto; Wasi, Daru
GEMA EKONOMI Vol 5 No 2 (2016)
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

Penelitian ini bertujuan untuk mengetahui serta menganalisis efektivitas dari penerapan sistem informasi akuntansi pada siklus pendapatan dan pengeluaran kas yang ada di kantor Notaris & P.P.A.T. Dr. Slamet Wahjudi, S.H., M.Kn., apakah sesuai dengan unsur-unsur sistem informasi akuntansi. Penelitian ini menggunakan jenis dan pendekatan deskriptif kualitatif. Sumber data terdiri dari data primer dan sekunder. Hasil penelitian ini menyatakan bahwa penerapan sistem informasi akuntansi pada siklus pendapatan dan pengeluaran kas yang ada di kantor Notaris & P.P.A.T. Dr. Slamet Wahjudi, S.H., M.Kn sudah berjalan dengan baik dan cukup efektif. Terdapat prosedur yang baik, dokumen-dokumen yang lengkap serta setiap pengeluaran kas terlebih dahulu telah mendapatkan persetujuan dari pihak-pihak yang berwenang.
PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT. SWADAYA GRAHA DI GRESIK Rusdiyanto, Rusdiyanto; Rohmah, Nur Izzatur
GEMA EKONOMI Vol 6 No 1 (2017)
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

Dalam mendukung perkembangan perusahaan agar semakin lebih baik, perusahaan memerlukan suatu perlengkapan yaitu aset tetap. Mengingat pentingnya perlakuan akuntansi aset tetap dalam sebuah perusahaan, maka perlakuannya harus sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16. Berdasarkan latar belakang yang ada, penelitian ini bertujuan untuk mengetahui dan menganalisis perlakuan akuntansi aset tetap alat berat serta untuk mengetahui kesesuaian perlakuan akuntansi aset tetap alat beratpada PT. Swadaya Graha. Aset tetap pada PT. Swadaya Graha berupa alat berat diakui sebesar biaya perolehan. Biaya perolehan terdiri dari harga aset tersebut beserta biaya yang timbul saat memperoleh aset tersebut. Perolehan aset tetap dilakukan dengan pembelian secara tunai dan angsuran (kredit). Metode penyusutan yang digunakan adalah metode saldo menurun berganda. PT. Swadaya Graha melakukan penghentian atau pelepasan aset tetap dengan cara dilelang. DOI : 10.5281/zenodo.3477777
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.
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 Hamidah M, Icha Nadhirotul Haris Hermawan, Haris Hartansyah, Dendi Hidayat, Asep Toyib Hidayati, Metri Ilham, Rachmad Intan, Bunga Irvai, Muhammad Isna Nurul Inayati, Isna Nurul 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 Mahfudza, Ahmad Nur Makthum, Rohiqil MARIA BINTANG Martadinata, A. Taqwa Maulana Yusuf, Muhammad Beny Maulidayanti, Diah Wulan Nawafil, Aulia Nurin Nur Khamidah Nurdiana, Hestin Nuriyah, Sinta Nursaidah Nursaidah, Nursaidah Nurul Qomariah Odarwani, Puji Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Pulungan , Ummi Hasanah Purnomo, Wahyu Agung Adji Putri, Elsa Catrika Putri, Septi Lenita Rahayu, Jekti Rais, Rinovian Ramadani, Resza Retno Endah Supeni 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 Sundari, Sri Suryansyah, AH Susanto Susanto Suyanto Suyanto syafii, mochamad - Syafii, Mochammad Tamami, Badrut 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