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All Journal MANAJEMEN Indonesian Journal of Multidisciplinary Scientific Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Ardhi: Jurnal Pengabdian dalam Negri Kajian Ekonomi dan Akuntansi Terapan International Journal of Economics, Management and Accounting Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian Kepada Masyarakat Brilliant International Journal of Management and Tourism International Journal of Economics and Management Research
La Ode Abdullah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Evaluasi Sistem Pengendalian Internal Atas Pembelian Bahan Baku Food and Beverage PT Tri Sukses Prima La Ode Abdullah; Sania Indana Zulfa
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.442

Abstract

This research aims to investigate the accounting information system employed by the company in the procurement of raw materials. Additionally, the study evaluates the implementation of internal controls by PT Tri Sukses Prima in its raw material procurement system located in Manguharjo District, Kota Madiun. The research employs a comparative descriptive analysis method with a quali-tative approach, and data is collected through field studies using an Internal Control Questionnaire (ICQ) as an analytical tool. The findings reveal that the internal control system for raw material procurement is largely in line with the internal control elements outlined by Mulyadi (2018). While PT Tri Sukses Prima effectively applies many of these control elements, there are still some areas needing improvement, such as overlapping job functions in the warehouse. Furthermore, based on the ICQ assessment, the internal control system for raw material procurement at PT Tri Sukses Prima is highly effective, with a score of 77.3%. Interpretation of these results shows that PT Tri Sukses Prima's commitment to strengthening its internal control has produced positive results. The effectiveness of implementing the Champion method not only increases operational efficiency but also ensures integrity and ac-countability in every raw material purchasing transaction.
Pelatihan dan Sosialisasi Perhitungan PPH 21 Terbaru Dengan Tarif Efektif Rata-Rata Peraturan Pemerintah Nomor 58 Tahun 2024 Tentang Tarif Pemotongan PPH Pasal 21 Pribadi Pada UMKM Lingkungan Magetan La Ode Abdullah; Dian Kusumaningrum; Sundaru Guntur Wibowo
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 2 No. 4 (2024): Oktober : 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.v2i4.589

Abstract

On January 1 2024, the government has changed the regulation og tax income, calculation scheme using Average Effective Rate (TER) through Government Regulation Number 58 of 2023 concerning Withholding Rates for PPh Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers. This change in the PPh 21 deduction scheme is because the current calculation scheme can confuse taxpayers and tends to burden those who want to carry out their tax obligations properly. This challenge is also faced by MSME actors in Jonggrang Magetan Village. Seeing the diverse levels of business and promising MSMEs, MSME actors are also faced with difficulties in fulfilling their tax obligations, coupled with the new policy issued by the government regarding calculating PPH 21 using the calculation method. Therefore, in order to support MSMEs to understand and implement their tax obligations correctly, a systematic and structured training program is needed. Therefore, this proposal proposes holding Training and Socialization of the Latest PPh 21 Calculation with Average Effective Rates (TER) Government Regulation Number 58 of 2023 concerning Rates of Withholding of PPh Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers in Magetan Environmental MSME Association.
ANALISIS ANALISIS DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR HOTEL RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA Sasmito Widi Nugroho; La Ode Abdullah; Vaisal Amir
MANAJEMEN Vol 1 No 2 (2021): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v1i2.167

Abstract

This study aims to determine whether there is a significant difference in company performance due to the COVID-19 pandemic (a case study on a Hotel Restaurant and Tourism Sub-Sector Company Listed on the Indonesia Stock Exchange. This research data was taken before and after the announcement of the first case of COVID-19 in Indonesia). The method used in this study is to compare financial ratios in the form of liquidity ratios, solvency ratios, activity ratios of hotels, restaurants and tourism sub-sector companies listed on the IDX before and after the national announcement of the first case of Covid-19. This study shows the results that after the Covid -19 pandemic in Indonesia, the hospitality and restaurant sub-sector companies generally experienced losses. This affects the company's ROA level, where all tourism, restaurant and hotel sub-sector companies in 2019 and 2020 are below 5.98%. This means that the company cannot take advantage of existing assets to make a profit. This is partly due to restrictions imposed by the government which make the company's sales decline.
ANALISIS ANALISIS DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR HOTEL RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA Sasmito Widi Nugroho; La Ode Abdullah; Vaisal Amir
MANAJEMEN Vol. 1 No. 2 (2021): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v1i2.167

Abstract

This study aims to determine whether there is a significant difference in company performance due to the COVID-19 pandemic (a case study on a Hotel Restaurant and Tourism Sub-Sector Company Listed on the Indonesia Stock Exchange. This research data was taken before and after the announcement of the first case of COVID-19 in Indonesia). The method used in this study is to compare financial ratios in the form of liquidity ratios, solvency ratios, activity ratios of hotels, restaurants and tourism sub-sector companies listed on the IDX before and after the national announcement of the first case of Covid-19. This study shows the results that after the Covid -19 pandemic in Indonesia, the hospitality and restaurant sub-sector companies generally experienced losses. This affects the company's ROA level, where all tourism, restaurant and hotel sub-sector companies in 2019 and 2020 are below 5.98%. This means that the company cannot take advantage of existing assets to make a profit. This is partly due to restrictions imposed by the government which make the company's sales decline.
Strategi Peningkatan Laba Penjualan Melalui Pelatihan Penyusunan Harga Pokok Jual Di Paguyuban Ternak Rakyat Indonesia Desa Buluharjo Kabupaten Magetan La Ode Abdullah; Yana Dwi Christanti; Yopie Diondy Kurniawan; Amri Amrulloh
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 2 No. 1 (2024): Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v2i1.35

Abstract

Some small and medium business actors, especially breeders in the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency, do not understand how to prepare the cost of goods sold for their livestock business so that the selling price is determined only by considering market prices, resulting in relatively minimal income. when compared with financial and non-financial expenses. They do not realize that many costs have been incurred but have not been taken into account, so even though the selling price is quite high and in accordance with market value, it has not been able to fully cover operational expenses. To provide a solution to this problem, it is necessary to have Training on the Preparation of Cost of Goods Sold as a Consideration for Setting Selling Prices in Maximizing Sales Profits at the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency so that livestock business actors can be more effective in calculating their financial management. The training method carried out with Lecture-style training (Lecture) can be a very valuable resource for communicating the necessary information quickly and the Independent Self-study method, this method is expected to be able to train oneself by studying the material that has been given . In addition, this method was chosen because it took into account the distance and time constraints of the presenters and training participants, so that participants were given a simple report format in preparing cost of goods sold. In organizing activities, participants actively ask questions and discuss the conditions and limitations in the preparation of Cost of Goods Sold until the training is complete
The Role of Accounting Information Systems as Business Strategy at Madiun City Halleina Rejeki Putri Hartono; Ridho Muarief; La Ode Abdullah; Nova Maulud Widodo; Yana Dwi Christanti; Yudha Nauval Prastyanika Putra
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.513

Abstract

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.
Peningkatan Kapasitas UMKM Melalui Pelatihan Akuntansi Dasar Berbasis Digital : Pengabdian Halleina Rejeki Putri Hartono; Dyah Anggun Sartika; Amri Amrulloh; La Ode Abdullah; Yopie Diondy Kurniawan; Sasmito Widi Nugroho; Nurtisa Nadya Arini
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2674

Abstract

UMKM merupakan salah satu pilar perekonomian nasional yang berperan penting dalam menciptakan lapangan kerja, meningkatkan pendapatan masyarakat, dan meningkatkan nilai tambah bagi produk lokal. UMKM juga dapat menjadi sumber untuk menciptakan kesejahteraan masyarakat dan menghindari pengangguran. Pendampingan pada implementasi sistem informasi akuntansi juga menunjukkan hal yang sama yaitu meningkatnya pengetahuan pelaku UMKM terhadap siklus akuntansi (adalah pencatatan keuangan yang benar), sehingga pelatihan tersebut UMKM dapat tumbuh dan berkembang didalam usaha akan lebih mudah mendapatkan informasi keuangan yang akurat dan andal untuk mengambilan keputusan. Permasalahan yang dihadapi oleh UMKM Adalah pencatatan keuangan yang benar. Dengan pencatatan keuangan yang benar akan menghasilkan laporan keuangan yang dapat digunakan dalam pengambilan Keputusan strategis, sehingga dibutuhkan pelatihan bagi UMKM. Pelatihan Pencatatan Akuntansi bagi UMKM merupakan program pelatihan yang dirancang untuk membantu UMKM meningkatkan keterampilan mereka dalam mencatat dan mengelola transaksi keuangan. Pelatihan ini menjelaskan berbagai konsep dasar akuntansi mulai dari pengumpulan bukti transaksi sampai dengan membuat laporan keuangan secara sederhana. Pelatihan juga mencakup keterampilan praktis yang dipandu dengan menggunakan standar operasional prosedur agar memudahkan peserta untuk menjalankan langkah-langkah dalam melakukan pencatatan akuntansi. Tujuan akhir dari pelatihan ini adalah untuk membantu pengusaha UMKM membuat keputusan bisnis berbasis data yang akurat dan up-to-date.
Pengawasan Kepatuhan Izin Pelaku Usaha Oleh Dinas Lingkungan Hidup Kabupaten Buton Tengah La Ode Abdullah; Abdul Kadir; Florentina Ratih Wulandari
Indonesian Journal of Multidisciplinary Scientific Studies Vol 2 No 6 (2024): Edisi November 2024
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STAI Raudhatul Akmal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33151/ijomss.v2i6.363

Abstract

Penelitian ini berjudul Pengawasan Kepatuhan Izin Pelaku Usaha oleh Dinas Lingkungan Hidup Kabupaten Buton Tengah, bertujuan untuk menganalisis kepatuhan pelaku usaha dalam menjalankan perizinan lingkungan hidup sesuai ketentuan yang berlaku. Pendekatan kualitatif dengan metode deskriptif digunakan untuk memahami peran pengawasan yang dilaksanakan oleh Dinas Lingkungan Hidup (DLH) dalam memantau dan memastikan kepatuhan pelaku usaha terhadap persyaratan izin, termasuk AMDAL, UKL, dan UPL. Hasil penelitian menunjukkan bahwa kepatuhan terhadap izin lingkungan menjadi bagian penting dalam menjaga standar lingkungan dan mendukung pembangunan berkelanjutan di Kabupaten Buton Tengah. DLH memainkan peran utama dalam pengawasan ini dengan dukungan dari nilai-nilai sosial budaya lokal, regulasi yang jelas, serta pemanfaatan sumber daya dan teknologi yang memadai. Meskipun demikian, penelitian ini juga menemukan kendala ekonomi yang dihadapi pelaku usaha dalam memenuhi persyaratan izin, yang terkadang dianggap memberatkan. Secara keseluruhan, pengawasan DLH tidak hanya berfokus pada penegakan aturan, tetapi juga pada edukasi dan pembinaan, yang diharapkan dapat meningkatkan kepatuhan dan kesadaran pelaku usaha terhadap pengelolaan lingkungan. Rekomendasi mencakup peningkatan kolaborasi dan dukungan ekonomi untuk memfasilitasi kepatuhan yang lebih optimal.
The Effect of Changes in Tax Rates on Capital Structure Amri Amrulloh; Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono; La Ode Abdullah
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.484

Abstract

This research aims to analyze the impact of changes in tax rates on corporate capital structure by highlighting how tax rate fluctuations affect financing decisions, particularly the balance between debt and equity. Using a literature review approach, the research examines various sources to identify patterns in the relationship between tax rates and capital structure, considering internal factors such as profitability, firm size, and access to external financing. The findings indicate that companies with high profitability and better access to funding are more flexible in adjusting their capital structure, while smaller or less profitable firms are more vulnerable to tax rate changes. This study contributes by offering a more holistic understanding of how tax policies influence financing decisions and emphasizes the importance of effective tax management strategies and stable tax policies. These findings have significant implications for policymakers and future research in developing relevant analytical models and strategies in the context of ever-evolving tax regulations.
Pelatihan Literasi Investasi Berbasis Syariah bagi Masyarakat Muda Kota Madiun: Mewujudkan Generasi Melek Finansial La Ode Abdullah; Ridho Muarief; Yopie Diondy Kurniawan
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 5 (2025): October : ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i5.1583

Abstract

This community service program aims to enhance Islamic-based investment literacy among the young community of Madiun City. The low level of Islamic financial literacy in Indonesia, which only reached 9.14% (OJK, 2022), indicates the need for educational and practical efforts to increase youth understanding of Sharia-compliant investment principles. The program was implemented through structured Islamic investment literacy training consisting of theoretical sessions, case studies, interactive discussions, and practical simulations. A total of 24 participants, comprising students and young community members, took part in the activity. The pre-test results showed an average score of 44.25, which increased to 78.04 in the post-test, indicating a 33.79% improvement. In addition to cognitive gains, participants also demonstrated positive changes in their attitudes toward ethical and halal investing. This program effectively improved participants’ understanding, skills, and awareness of Islamic investment and contributed to strengthening Islamic financial inclusion at the local level. It is expected that the young generation will become agents of change who promote ethical, responsible, and sustainable financial practices.
Co-Authors Abdul Kadir Amir, Vaisal Amri Amrulloh Dian Kusumaningrum Dyah Anggun Sartika Florentina Ratih Wulandari Halleina Rejeki Putri Hartono Niko Wahyu Dwi Hermawan Nurtisa Nadya Arini Ridho Muarief Sania Indana Zulfa SASMITO WIDI NUGROHO Sugiharto Sugiharto Sundaru Guntur Wibowo Widodo, Nova Maulud Yana Dwi Christanti YOPIE DIONDY KURNIAWAN Yudha Nauval Prastyanika Putra