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THE EFFECT OF THE PERCEPTION OF SERVICE QUALITY ON THE DECISION OF PURCHASE IN DAWET JABUNG TRADERS IN PONOROGO Ardiana, Titin Eka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i04.468

This study aims to find out: to find out whether there is an influence on the perception of Service Quality on Repurchase Decisions on Dawet Jabung Traders in Ponorogo. This study uses a quantitative approach with a sample of all customers who have made purchases at the Dawet Jabung UKM in Mlarak District, Ponorogo Regency. The variable of this study consists of one independent variable, namely the perception of service quality (X1) and one dependent variable, namely the purchasing decision (Y). Data collection is done using indirect questionnaires or techniques. The results of data collection were then analyzed using simple and multiple linear regression analysis techniques with the help of SPSS Version 20. The results showed that: (1) Variable perceptions of service quality in this study were able to explain 9.4% variation in the Dawet Jabung Ponorogo MSME decision. While the remaining 90.6% is explained by variables or aspects outside the model, and (2) From the results of the F test shows that the perception variable service quality is a feasible variable to test the variable repurchase decisions in dawet UMKM Jabung Ponorogo . Keywords : Perception Of Service Quality, Purchasing Decisions

THE INFLUENCE OF MINIMUM INVESTMENT CAPITAL, RISK PERCEPTION OF STUDENTS INVESTMENT IN INDONESIA CAPITAL MARKET Ardiana, Titin Eka; Sugianto, La Ode; Chamidah, Siti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1248

This study aims to assess the minimum investment capital to start investing, and minimize the risk of loss and business instinct to analyze what effects are good to buy and of course it will be profitable in investing in the capital market. The approach used in this research is quantitative explanative research. In this study, there are two kinds of variables used, namely the dependent variable and the independent variable. The dependent variable used for this study is student investment interest in the capital market, while the independent variable used in this study consists of minimum investment capital (X1), and risk perception (X2). The data collection technique in this study is to use primary data, namely a questionnaire (questionnaire). The analytical method used in this study is to use multiple linear regression analysis using calculations through SPSS version 20. The results show that there is a positive and significant effect of minimal investment capital and risk perception on student investment interest simultaneously at the Faculty of Economics, University of Muhammadiyah Ponorogo. The contribution of these two variables contributed 44.3% and the remaining 55.7% was influenced by other variables not examined in the study. Keywords: Minimum Investment Capital, Risk Perception, and Investment Interest

Intrinsic Motivation and Knowledge Investment Toward Interest Lecturer Invest in Indonesia Stock Exchange Sugianto, La Ode; Ardiana, Titin Eka; Santoso, Slamet
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3726

This study aims to add insight into investment and stock trading, as well as things that investors need to consider before investing. The approach used in research is quantitative explanatory research because the main purpose of this study is to prove the influence one variable on another. In this study the variables used are independent variables consisting of intrinsic motivation, and investment knowledge and the dependent variable, namely lectureâ€™s investment interest in the capital market. Data collection techniques in this study are using primary data that is questionnaire (questionnaire). The analytical method used in this study is to use multiple linear regression analysis. The results show that the influence of intrinsic motivation and investment knowledge simultaneously on the investment interests of lecturers at the Faculty Muhammadiyah Ponorogo University's economy with indicates pleasure, challenge, and satisfaction and type of investment, level of risk, and return.Â DOI: https://doi.org/10.26905/afr.v2i2.3726

PELATIHAN AKUNTANSI DAN WIRAUSAHA PENGELOLA BANTUAN DAN PENERIMA BANTUAN PROGRAM JALIN MATRA PENANGGULANGAN KERENTANAN KEMISKINAN PROVINSI JAWA TIMUR TAHUN 2016 DI DESA KAIBON KECAMATAN GEGER KABUPATEN MADIUN Cendriono, Nanang; Ardiana, Titin Eka; Widhianingrum, Wahna
Jurnal Terapan Abdimas Vol 3, No 1 (2018)
Publisher : UNIVERSITAS PGRI MADIUN

Abstract. Implementation of Poverty Matriculation Mitigation (PK2) Program in Kaibon Village, Geger Sub-district, Madiun District is a model of pilot activity in the framework of testing the process and the result of the activity so that it can be known the level of effectiveness and improvement efforts on the implementation of programs or activities that are larger and spacious. The objectives of community service at Jalin Matra PK2 Program in Kaibon Village are: (a) To encourage vulnerable villagers of Kaibon Village to be able to overcome their own vulnerability based on local social-economic potential in their village; (b) Encourage the vulnerable community of Kaibon Village to conduct productive economic activities based on the local socio-economic potential of the village, and (c) Encouraging the growth and development of Kaibon Village to be able to manage community empowerment activities, poverty alleviation and village economics. The target of community devotion of Jalin Matra Penanggulangan PK2 Program in Kaibon Village is target household (RTS) of PK2 beneficiaries and BUMDDa Kaibon village PK2 aid managers whose value is Rp. 100,000,000 received by East Java Provincial Government in 2016 through Jalin Matra Program. The selected target audience is the member of BUMDesa and the Beneficiary of Jalin Matra PK2 of Kaibon Village, Geger Sub-district, Madiun Regency, amounting to 17 people. The dedication to beneficiaries PK2 and BUMDDa Kaibon Jalin Matra beneficiaries include (1) Training Accounting to BUMDesa Kaibon as a fund manager of Jalin Matra PK2 Rp. 100.000.000, - (2) Entrepreneurship training for PK2 loan beneficiaries in Kaibon village, and (3) Submission of marketing technique of PK2 Program recipient business in Kaibon Village, Geger District, Madiun District. The result of Community Service at Jalin Matra PK2 Program in Kaibon Village is the training activity was held on 22 September 2017 at 15.30 WIB, located in Kaibon Village, Geger Sub-district, Madiun Regency. Participants of the training are members of BUMDesa and Recipients of the Constituents of Constituent of Kayu Matra PK2 of Kaibon Village totaling 17 people. So the conclusion after the accounting and entrepreneurship training activities for members of BUMDesa and beneficiaries of Jalin Matra PK2 Desa Kaibon to improve the financial performance of village government and business activities for beneficiaries in order to run smoothly. All participants enthusiastically attended the event to completion and felt the benefits of training for the progress of their business.Keywords: Improvement of Herbal Medicine Business, Jalin Matra Program Beneficiary Abstrak. Pelaksanaan Program Jalin Matra Penanggulangan Kerentanan Kemiskinan (PK2) di Desa Kaibon, Kecamatan Geger, Kabupaten Madiun adalah sebagai model kegiatan percontohan dalam rangka pengujian proses maupun hasil kegiatan sehingga dapat diketahui tingkat efektifitas serta upaya-upaya perbaikan pada implementasi program atau kegiatan yang skalanya lebih besar dan luas. Tujuan pengabdian masyarakat pada Program Jalin Matra PK2 di Desa Kaibon antara lain: (a) Mendorong masyarakat rentan Desa Kaibon agar mampu mengatasi kerentanannya sendiri berdasarkan pada potensi sosial ekonomi lokal di desanya, (b) Mendorong agar masyarakat rentan Desa Kaibon mampu melakukan kegiatan ekonomi produktif berdasarkan pada potensi sosial ekonomi lokal di desanya, dan (c) Mendorong tumbuh dan berkembangnya BUMDesa Kaibon supaya mampu mengelola kegiatan pemberdayaan masyarakat, penanggulangan kemiskinan dan perekonomian desa. Sasaran pengabdian masyarakat Program Jalin Matra Penanggulangan PK2 di Desa Kaibon adalah rumah tangga sasaran (RTS) penerima bantuan PK2 dan BUMDesa Kaibon pengelola bantuan PK2 yang nilainya Rp. 100.000.000,- yang menerima dari Pemerintah Provinsi Jawa Timur pada tahun 2016 lewat Program Jalin Matra. Khalayak sasaran yang dipilih adalah anggota BUMDesa dan Penerima Bantuan Jalin Matra PK2 Desa Kaibon, Kecamatan Geger, Kabupaten Madiun yang berjumlah 17 orang. Adapun pengabdian terhadap penerima bantuan PK2 dan BUMDesa Kaibon penerima bantuan Jalin Matra meliputi (1) Pelatihan Akuntansi kepada BUMDesa Kaibon sebagai pengelola dana bantuan Jalin Matra PK2 yang nilainya Rp. 100.000.000,- (2) Pelatihan wirausaha terhadap penerima pinjaman PK2 di desa Kaibon, dan (3) Penyampaian Teknik pemasaran usaha penerima pinjaman Program PK2 di Desa Kaibon Kecamatan Geger Kabupaten Madiun. Hasil dari Pengabdian Masyarakat pada Program Jalin Matra PK2 di Desa Kaibon adalah Kegiatan pelatihan ini dilaksanakan pada tanggal 22 September 2017 waktu pukul 15.30 WIB, yang bertempat di Desa Kaibon, Kecamatan Geger, Kabupaten Madiun. Peserta pelatihan adalah anggota BUMDesa dan Penerima Bantuan Jalin Matra PK2 Desa Kaibon yang berjumlah 17 orang. Sehingga kesimpulannya setelah kegiatan pelatihan akuntansi dan kewirausahaan bagi anggota BUMDesa dan penerima bantuan Jalin Matra PK2 Desa Kaibon untuk meningkatkan kinerja keuangan pemerintahan desa dan kegiatan usaha bagi penerima bantuan agar bisa berjalan dengan lancar. Semua peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi kemajuan usaha mereka. Kata kunci : Peningkatan Usaha Jamu, Penerima Bantuan Program Jalin Matra

Determinan Kepatuhan Wajib Pajak UMKM: Studi KPP Pratama Ponorogo Andriyani, Lisa; Mustoffa, Ardyan Firdausi; Ardiana, Titin Eka
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.121-133

This study aims to determine the effect of the implementation, level of understanding of Government Regulation no. 23 of 2018, tax sanctions, and tax socialization on MSME Taxpayer Compliance Registered at KPP Pratama Ponorogo. MSMEs play a significant role in economic growth in Indonesia, so MSMEs are the most significant tax contributor in the economy compared to large companies. The most significant tax revenue comes from the MSME sector because the growth of MSMEs increases yearly. The population in this study is 38.387 taxpayers registered at KPP Pratama Ponorogo in 2021. Determination of the sample using the Slovin formula with the sampling technique using snowball sampling.“The number of samples in this study was 99 MSME taxpayers registered at KPP Pratama Ponorogo.“This type of quantitative research with primary data originating from the distribution of questionnaires. All data collected in this study were analyzed using multiple linear regression analysis models with the SPSS program.”The stages of testing in this research include descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that: (1) the application of PP no. 23 of 2018 has a positive and significant effect on MSME taxpayer compliance. (2) the level of understanding of PP No. 23 of 2018 has a positive and significant effect on MSME taxpayer compliance. (3) tax sanctions positively and significantly affect MSME taxpayer compliance. (4) tax socialization positively and significantly affects MSME taxpayer compliance. (5) Simultaneously, the application of PP No. 23 of 2018, the level of understanding of PP No. 23 of 2018, tax sanctions and tax socialization significantly affect MSME taxpayer compliance.

Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa Wardani, Qholba Ainun; Mustoffa, Ardyan Firdausi; Ardiana, Titin Eka
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.97-106

Ponorogo Regency, especially Babadan Subdistrict, is included in the villages that have yet to report the results of the APBDes report preparation. This is because, in Babadan Sub-district, there has been no application for non-siltap ADD distribution compared to other sub-districts. In addition, the competence of human resources still needs to improve, and regulations regarding the issuance of financial reports have yet to be issued. Still, the village has been required to draw up village regulations. This study aims to determine the effect of the Sistem Keuangan Desa, human resource competence, and internal control system either partially or simultaneously on the quality of village financial reports in the villages of Babadan Subdistrict, Ponorogo Regency. This research is quantitative research with primary data originating from questionnaires. The technique used in determining the sample is the saturated sampling technique. The number of samples in this study was 132 from 12 villages in Babadan District. The results of this study indicate that: (1) Sistem Keuangan Desa has a positive and significant effect on the quality of village financial reports, (2) human resource competence has a positive and significant effect on the quality of village financial reports, (3) the internal control system has a positive and significant effect on the quality of village financial reports, (4) Sistem Keuangan Desa, human resource competence, and internal control system simultaneously have a positive and significant effect on the quality of village financial reports.

PELATIHAN AKUNTANSI DAN ANGGARAN DALAM PENYUSUNAN RENCANA ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH PADA AMAL USAHA MUHAMMADIYAH DI KOTA MADIUN Ardiana, Titin Eka; Hartono, Arif; Desriyanto, Eka
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.16392

Mitra Pengabdian Masyarakat pada hibah pengabdian masyarakat ini adalah Universitas Muhammadiyah Ponorogo. Kegiatan pengabdian ini bertujuan untuk membantu meningkatkan mutu standarisasi keuangan Amal Usaha Muhammadiyah (AUM) di bidang pendidikan sehingga memenuhi kaidah akuntabilitas dan responsibilitas serta tranparansi. Kegiatan ini merupakan program pelatihan Short Course Akuntansi bagi seluruh staf bendahara di sekolah-sekolah Muhammadiyah wilayah Kota Madiun agar dapat menyusun laporan keuangan dengan baik dan benar Dengan pengetahuan yang diperoleh dari Short Course Akuntansi, diharapkan mereka akan mampu mengoptimalkan pengelolaan keuangan AUM, meningkatkan transparansi, dan mencapai tingkat efisiensi yang lebih tinggi. Metode kegiatan ini dilaksanakan dalam tahap: pelatihan akuntansi AUM, pelatihan pengelolaan anggaran, dan pelatihan penyusunan RAPBS. Tahap ini dilaksanakan bagi seluruh staf bendahara di sekolah-sekolah bagi SD/MI, SMP, SMA Muhammadiyah wilayah Kota Madiun sehingga pemahaman konsep anggaran diseminasi kepada pengelola keuangan sekolah. Pelatihan Akuntansi dan anggaran dalam penyusunan RAPBS bekerja sama dengan PDM, LPPK bagi pengelola keuangan sekolah. Hasil akhir pengabdian dari kegiatan pelatihan ini diharapkan pengelola seluruh staf bendahara di sekolah-sekolah Muhammadiyah wilayah Kota Madiun dapat meningkatkan kemampuan sesuai dengan RAPBS yaitu meningkatkan manajerial pengelolaan keuangan, dan penyusunan laporan keuangan. Kata kunci: Akuntansi, Anggaran, RAPBS, AUM AbstractThe Community Service Partner for this community service grant is Muhammadiyah University of Ponorogo. This service activity aims to help improve the quality of financial standards for Muhammadiyah Charitable Enterprises (AUM) in the education sector so that it meets the principles of accountability, responsibility and transparency. This activity is an Accounting Short Course training program for all treasurer staff in Muhammadiyah schools in the Madiun City area so that they can prepare financial reports properly and correctly. With the knowledge gained from the Accounting Short Course, it is hoped that they will be able to optimize AUM financial management, increase transparency, and achieve higher levels of efficiency.This activity method is implemented in stages: AUM accounting training, budget management training, and RAPBS preparation training. This stage is carried out for all treasurer staff in schools for SD/MI, SMP, Muhammadiyah High Schools in the Madiun City area so that understanding of the budget concept is disseminated to school financial managers. Accounting and budget training in preparing RAPBS in collaboration with PDM, LPPK for school financial managers. The final result of the service from this training activity is that it is hoped that the management of all treasurer staff in Muhammadiyah schools in the Madiun City area can improve their abilities in accordance with the RAPBS, namely improving managerial financial management and preparing financial reports. Keywords: Accounting, Budget, RAPBS, AUM

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN PONOROGO) Ardiana, Titin Eka; Cendriono, Nanang; Wardhani, Diana Pramudya
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16393

Penelitian ini bertujuan untuk mengetahui pengaruh penyajian laporan keuangan daerah terhadap akuntabilitas pengelolaan keuangan daerah (studi pada Satuan Kerja Perangkat Daerah Kabupaten Ponorogo). Adapun yang menjadi permasalahan dalam penelitian ini adalah pengaruh penyajian laporan keuangan daerah secara parsial terhadap akuntabilitas pengelolaan keuangan daerah. Populasi dalam penelitian ini adalah pegawai perangkat daerah Kabupaten Ponorogo yang terlibat langsung dalam pengelolaan keuangan daerah meliputi Kepala Bagian Keuangan, Bendahara, dan Staff Keuangan. Teknik sampling yang digunakan oleh peneliti adalah metode purposive sampling. Data yang diambil untuk melakukan penelitian ini adalah data primer dengan menggunakan instrumen kuesioner. Pengujian analisis kualitas data digunakan uji validitas dan uji reliabilitas. Kemudian untuk pengujian hipotesis menggunakan uji koefisien regresi secara persial (uji t), uji signifikansi simultan, dan koefisien determinan. Metode analisis data yang digunakan adalah regresi linier sederhana. Rencana luaran dalam penelitian ini adalah artikel jurnal nasional terakreditasi. Hasil dari penelitian ini menunjukkan bahwa penyajian laporan keuangan daerah berpengaruh terhadap akuntabilitas pengelolaan keuangan daerah. Artinya, semakin baik penyajian laporan keuangan daerah, maka akan semakin meningkat juga akuntabilitas pengelollan keuangan daerah.

PELATIHAN AKUNTANSI DAN ANGGARAN DALAM PENYUSUNAN RENCANA ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH PADA AMAL USAHA MUHAMMADIYAH DI KOTA MADIUN Ardiana, Titin Eka; Hartono, Arif; Desriyanto, Eka
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.16392

Mitra Pengabdian Masyarakat pada hibah pengabdian masyarakat ini adalah Universitas Muhammadiyah Ponorogo. Kegiatan pengabdian ini bertujuan untuk membantu meningkatkan mutu standarisasi keuangan Amal Usaha Muhammadiyah (AUM) di bidang pendidikan sehingga memenuhi kaidah akuntabilitas dan responsibilitas serta tranparansi. Kegiatan ini merupakan program pelatihanÂ Short Course Akuntansi bagi seluruh staf bendahara di sekolah-sekolah Muhammadiyah wilayah Kota Madiun agar dapat menyusun laporan keuangan dengan baik dan benarÂ Dengan pengetahuan yang diperoleh dariÂ Short Course Akuntansi, diharapkan mereka akan mampu mengoptimalkan pengelolaan keuangan AUM, meningkatkan transparansi, dan mencapai tingkat efisiensi yang lebih tinggi. Metode kegiatan ini dilaksanakan dalam tahap: pelatihan akuntansi AUM, pelatihan pengelolaan anggaran, dan pelatihan penyusunan RAPBS. Tahap ini dilaksanakan bagi seluruh staf bendahara di sekolah-sekolah bagi SD/MI, SMP, SMA Muhammadiyah wilayah Kota Madiun sehingga pemahaman konsep anggaran diseminasi kepada pengelola keuangan sekolah. Pelatihan Akuntansi dan anggaran dalam penyusunan RAPBS bekerja sama dengan PDM, LPPK bagi pengelola keuangan sekolah. Hasil akhir pengabdian dari kegiatan pelatihan ini diharapkan pengelola seluruh staf bendahara di sekolah-sekolah Muhammadiyah wilayah Kota Madiun dapat meningkatkan kemampuan sesuai dengan RAPBS yaitu meningkatkan manajerial pengelolaan keuangan, dan penyusunan laporan keuangan.Â Kata kunci: Akuntansi, Anggaran, RAPBS, AUMÂ AbstractThe Community Service Partner for this community service grant is Muhammadiyah University of Ponorogo. This service activity aims to help improve the quality of financial standards for Muhammadiyah Charitable Enterprises (AUM) in the education sector so that it meets the principles of accountability, responsibility and transparency. This activity is an Accounting Short Course training program for all treasurer staff in Muhammadiyah schools in the Madiun City area so that they can prepare financial reports properly and correctly. With the knowledge gained from the Accounting Short Course, it is hoped that they will be able to optimize AUM financial management, increase transparency, and achieve higher levels of efficiency.This activity method is implemented in stages: AUM accounting training, budget management training, and RAPBS preparation training. This stage is carried out for all treasurer staff in schools for SD/MI, SMP, Muhammadiyah High Schools in the Madiun City area so that understanding of the budget concept is disseminated to school financial managers. Accounting and budget training in preparing RAPBS in collaboration with PDM, LPPK for school financial managers. The final result of the service from this training activity is that it is hoped that the management of all treasurer staff in Muhammadiyah schools in the Madiun City area can improve their abilities in accordance with the RAPBS, namely improving managerial financial management and preparing financial reports.Â Keywords: Accounting, Budget, RAPBS, AUM

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