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Papers by titi rapini

Research paper thumbnail of Pelatihan Pencatatan Transaksi Keuangan Berbasis Smartphone Anggota Aisyiyah Ponorogo

BUDIMAS : JURNAL PENGABDIAN MASYARAKAT

Kegiatan pelatihan ini melaksanakan tridarma perguruan tinggi dalam hal pengabdian kepada masyara... more Kegiatan pelatihan ini melaksanakan tridarma perguruan tinggi dalam hal pengabdian kepada masyarakat, yaitu membekali mitra mengenai literasi akuntansi dalam hal pengelolaan dana usaha mikro. Mitra pengabdian ini yaitu anggota Aisyiyah Kabupaten Ponorogo yang memiliki usaha mikro, berjumlah 30 peserta. Bagi pelaku usaha mikro pencatatan transaksi keuangan yang tertib sangat diperlukan untuk mengetahui posisi keuangan usahanya. Catatan keuangan yang sistematis sebagai alat untuk pengambilan keputusan mengenai rencana perkebangan usahanya, serta syarat untuk mengajukan modal atau mendapatkan investor. Sistem administrasi pencatatan lapoaran keuangan usaha kecil kebanyakan masih manual yang terkesan rumit dan panjang, sehingga masih banyak para pelaku usaha yang tidak memiliki laporan keuangan dalam menjalankan usahanya. Pelaksanaan kegiatan ini menggunakan metode ceramah, pelaksanaan tutorial bersama dengan tim pengabdian, serta sesi diskusi. 80% peserta pelatihan dapat mencatat trans...

Research paper thumbnail of Pengendalian Internal Meminimalisir Financial Statement Fraud Melalui Sistem Informasi Akuntansi Penggajian di RSU Muhammadiyah Ponorogo

Owner

The purpose of this study is to analyze how the application of the payroll accounting information... more The purpose of this study is to analyze how the application of the payroll accounting information system at the Muhammadiyah Ponorogo General Hospital, and how the system supports internal control efforts in the company. The methodology used in this research is descriptive qualitative, using interview, documentation, and observation techniques. The results of the study explain the findings in the field related to the payroll accounting information system, showing that there is a separation of duties in the organizational structure that is responsible for managing employee finances, namely the SDI sub-section (my source is human), the accounting sub-section, and the treasury sub-section. The SDI subdivision (my source is human), is responsible for recording employee attendance using a finger print, as well as recapitulating employee attendance every month to make a list of employee salaries, then submitting the accounting subdivision. The accounting subdivision is responsible for mak...

Research paper thumbnail of Evaluasi Pengelolaan Dan Problematika Laporan Keuangan Masjid DI Kabupaten Ponorogo Berdasarkan Psak 45

JIAI (Jurnal Ilmiah Akuntansi Indonesia)

Mosque is a non-profit organization arranged by Indonesian Constitution No. 17 of 2013 about Comm... more Mosque is a non-profit organization arranged by Indonesian Constitution No. 17 of 2013 about Community Organization. Mosque manages a lot of social activities and collects fund in a large amount from congregation, so that the fund management is have to arranged professionally in order to create a transparent and accountable financial report. The Financial report of mosque is guided by PSAK No. 45. This study has three aims; the first is to digging information about the management of financial report, media of publications, mosque's bank account, the source of revenue of mosque's fund and the audit of financial report; the second aim is to digging information about the problems on drafting the financial report based on applicable financial standard' and the third aim is to evaluate the practice of drafting mosque's financial report according to the facts and drafting non profit's financial report based on PSAK 45. The sample o f this study is 25 mosques in Ponorogo by the random sampling method. This study is a descriptive qualitative with the primary and secondary data use the observation, interview and documentation. The result of this study shows that the majority mosques in Ponorogo have compiled the financial report and the type of financial report is an expense and income report only. The awareness of importance of financial publication is already reflected by the various ways of delivery, namely written on the blackboard, announcement board, photocopies distributed by congregants and announced every Friday prayer. Judging from the ownership of the mosque account, it is still combined into one personal account of the mosque management. The mosque's acceptance comes from donations, alms and waqf via cash, most of them still have not implemented online transactions. No mosque has yet been audited for financial reports. Financial management has not implemented recording based on PSAK 45, due to several factors. It needs to be evaluated through FGD (focus group discussion) and carried out regularly to reconstruct the financial reports of mosques in Ponorogo Regency based on article 45.

Research paper thumbnail of Analisis Pengendalian Internal,Transparansi, Akuntabiitas Pengelolaan Zakat Dan Kualitas Lembaga Amil Zakat

ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi, 2020

Kesejahteraan dan terpenuhinya kebutuhan hidup merupakan keinginan dari setiap orang, zakat merup... more Kesejahteraan dan terpenuhinya kebutuhan hidup merupakan keinginan dari setiap orang, zakat merupakan salah satu cara untuk mengentaskan kemiskinan dengan cara pemerataan pendapatan, Adanya penelitian ini digunakan untuk melihat sejauh mana pengendalian internal,transaparnasi, akuntabilitas duan kualitas embaga Amil Zakat, Infaq dan Shodaqoh Muhammadiyah Ponorogo yang sudah ada sejak tahun 2005. Data yang digunakan ini adalah data primer dan data sekunder yang diperoleh dari LAZISMU Ponorogo dengan teknik obsesvasi dan wawancara. Hasil dari penelitian ini yaitu variabel pengendaian internal sudah diterapkan pada LAZISMU Ponorogo namun belum maksimal, transparansi dilakukan dengan adanya publikasi pada media masa, variabel akuntabilitas dibuktikan dengan pertanggungjawaban LAZISMU Ponorogo terkait dengan penghimpunan dan pendistribusian zakat berupa tunai dan non tunai, sedangankan variabel kualitas lembaga amil dinilai sangat baik.

Research paper thumbnail of Analisis Kelayakan Pendirian Usaha Roti Canai DI Jalan Baru Ponorogo

ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi, 2020

Penelitian ini mengenai rencana investasi pendirian usaha Roti Canai di Jalan Baru Ponorogo.Penel... more Penelitian ini mengenai rencana investasi pendirian usaha Roti Canai di Jalan Baru Ponorogo.Penelitian ini bertujuan untuk mengetahui tingkat kelayakan rencana usaha tersebut, sehingga dapat menjadi bahan pertimbangan pelaksanaan usaha.Metode penelitian yang digunakan adalah analisis berdasarkan aspek-aspek studi kelayakan bisnis, yaitu aspek keuangan, aspek teknis, aspek manajemen dan aspek keuangan. Pengambilan data dilakukan dengan cara menyebar kuesioner, observasi dan wawancara. Hasil analisis masing-masing aspek menunjukkan hasil yang positif, ini menunjukkan bahwa perencanaan pendirian usaha ini layak untuk dijalankan. Berdasarkan aspek keuangan, dengan metode Discounted Payback Period diperoleh hasil 4 tahun 6 bulan 31 hari yang artinya kurang dari umur ekonomis, dan perhitungan Net Present Value adalah sebesar Rp 39,703,244.62 bernilai positif, yang artinya investasi ini menguntungkan dan hasil dari perhitungan Profitability Index adalah sebesar 1,42. Kata Kunci: Studi Kela...

Research paper thumbnail of Eksistensi Industri Sate Ayam Ponorogo Dan Peran Anggota Keluarga Dalam Menjalankan Bisnis Keluarga

Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 2016

Research paper thumbnail of Makna Pendapatan Dalam Perspektif Pengrajin Kendang DI Desa Ngilo-Ilo Kecamatan Slahung Kabupaten Ponorogo

Jurnal Ekonomi Manajemen

ABSTRACTThe study about “The meaning of Income in the perspective of Kendang Craftsmen In Ngilo-I... more ABSTRACTThe study about “The meaning of Income in the perspective of Kendang Craftsmen In Ngilo-Ilo Village, Slahung District, ponorogo Regency” is aimed to uncoer and analise the meaning of Income from the perspectie of Kendang Craftmen in Ngilo-Ilo Village, Slahung District. This study uses a ualitative approach with phenomenological type research. The data study is obtained by interiew, observation and documentation. The result of this study showed that the meaning of income in the perspective of Kendang Craftmen are 1) The Craft of Kendang is a family economic resource; 2)The craft of Kendang as a means of channeling hobbies and as a form of preserving culture especially Reyog so in this case the Craftmen interpreted the mean of income as a meeting spiritual needs hobbies and a satisfaction with the achievments obtained from a job; 3) The Kendang Craftmen in Ngilo-Ilo Villages creat a Kendang based on two methods, namely the deposit method and order method. The result of the stu...

Research paper thumbnail of Analisis Pengaruh Kepemilikan Asing Good Corporate Governance Dan Sales Growth Terhadap Nilai Perusahaan

The Academy Of Management and Business

This study aims to see the effect of foreign ownership, good corporate governance and sales growt... more This study aims to see the effect of foreign ownership, good corporate governance and sales growth partially on firm value in various industrial companies listed on the Indonesia Stock Exchange (IDX). The period used is five years, starting from 2016-2020. Samples were taken using purposive sampling technique. The population in this study are various industrial companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The total population of 51 companies was obtained by 8 companies as samples with an observation period of five years (2016-2020). Based on the results of data analysis, it can be concluded that: 1) Foreign Ownership has an impact on Company Value, 2) Good Corporate Governance has an impact on Company Value, and 3) Sales Growth has no impact on Company Value.

Research paper thumbnail of Analisisnpengaruhmdayaktarik,Nkualitasmpelayanank Terhadapmminat Berkunjungnulangnpengunjungmyang Berkunjung DI Mojosemi Forest Park Kabupaten Magetan DENGAN1KEPUASAN2PENGUNJUNG Sebagai .VARIABEL...INTERVENING…

Penelitianaini bertujuan untuk menganalisis pengaruh daya tarik wisata, kualitas pelayanan,. kepu... more Penelitianaini bertujuan untuk menganalisis pengaruh daya tarik wisata, kualitas pelayanan,. kepuasan.,,pengunjung,,terhadap,,,minatnrberkunjung ulang0opengunjung di Mojosemi Forest Park Kabupaten Magetan dengan kepuasan pengunjung sebagai variabeloiintervening.oiuPenelitian ini menggunakan metode kuantitatif dengan menggunakan SPSS untuk menguji hipotesis. Populasipopenelitian…adalah pengunjung.,mMojosemi Forest Park di Magetan yang pernah berkunjung. Sampel sebanyakoi94 responden.09Teknik pengambila data dengan menggunakan...wawancara, .kuisionerlkdanmnobservasi. Metode..analisis ..data dari.. penelitian ..ini.,,menggunakan,, analisis ..path, dan uji t. Hasil analisis path penelitian menyimpulkan bahwa pengaruh langsung lebih besar. Menyatakanotbahwa daya tarikknmemediasi antara kualitas pelayanan terhadap kepuasan,,,pengunjung. Hal ini menunjukkan bahwa daya tarik berpengaruh positif antara kualitas pelayanan.,,terhadap kepuasan pengunjung.,m yang ..berkunjung.,ke Mojosemi Forest...

Research paper thumbnail of Pengaruh Pengetahuan Investasi, Kemampuan Finansial, Lingkungan Keluarga Terhadap Minat Investasi Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Ponorogo

Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis

This study aims to determine the effect of Investment Knowledge, Financial Ability and Family Env... more This study aims to determine the effect of Investment Knowledge, Financial Ability and Family Environment on Investment Interest of Students of the Faculty of Economics, University of Muhammadiyah Ponorogo. The population of this study were all active students of the Faculty of Economics, University of Muhammadiyah Ponorogo batch 2018, 2019, 2020, and 2021 with a sample of 88 students. In this study, the sampling method used is probability sampling, namely disproportionate stratified random sampling. The data collection technique was carried out by distributing online questionnaires to students of the Faculty of Economics. The analytical method used in this study was multiple linear regression analysis. The results of this study indicate that 1) investment knowledge has an effect on investment interest in students of the Faculty of Economics, Muhammadiyah University of Ponorogo with a significance of 0.000. 2) Financial Ability has no effect on the Investment Interest of Students of...

Research paper thumbnail of Eksistensi Kinerja Reksadana Syariah Pada Era New Normal

Jurnal Tabarru': Islamic Banking and Finance, 2021

Penelitian ini bertujuan meninjau perkembangan investasi reksadana syariah yang terdaftar dalam O... more Penelitian ini bertujuan meninjau perkembangan investasi reksadana syariah yang terdaftar dalam Otoritas Jasa Keuangan pada periode era new normal. Data yang dianalisis pada penelitian ini yaitu data sekunder, serta pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Berdasarkan hasil penelitian yang telah dijabarkan, eksistensi kinerja reksadana syariah tumbuh positif pada era new normal. Hal itu berdasarkan: (1) Tingkat return reksadana positif ditinjau dari Compound Annual Growth Rate (CAGR), dalam CAGR 1Y peningkatan paling tinggi sebesar +63.97% dan paling rendah +2.59%, (2) Tingkat kerugian yang paling tinggi periode satu tahun terakhir ditinjau dari drawdown 1Y paling rendah yaitu sebesar 0,01% dan drawdown tertinggi sebesar -19.30%, (3) Terdapat peningkatan jumlah dana yang dikelola ditinjau dari nilai AUM (Asset Under Management) 1Y pertumbuhan paling tinggi +536.31B dan pen...

Research paper thumbnail of Sari Cincau Ngrayun Equals with Modern Ready-to-Drink Beverage

Purpose – This research aims to know the condition of small and medium enterprises, after guidanc... more Purpose – This research aims to know the condition of small and medium enterprises, after guidance by the Department of Industry Trade and Cooperatives of Ponorogo. This is done as an attempt to increase the efficiency and effectiveness of the coaching that has been done. Findings – From the research, it is known that there are three types of trainings starting from 2010 up to 2013. However, these data are not supported by its business as well as the company name. Samples of 50 participants varying in duration and the type of training were assessed. About 52% (26 SME) participants had a business, 24% did not, and the remaining 24% could not be located. While owning a business, they do not have the financial data in writing. This indicates that SMEs do not have the basic financial statements, which can be used to evaluate its financial management. Research Limitations/Implications – Of the 26 who already have a business, 10 were in the traditional food industry (chicken satay, Dodol,...

Research paper thumbnail of Pengaruh Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones terhadap Indeks Harga Saham Gabungan Di BEI Tahun 2014-2018

ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi, 2020

Perkembangan investasi di masa sekarang ini sangatlah berkembang pesat. Salah satu je... more Perkembangan investasi di masa sekarang ini sangatlah berkembang pesat. Salah satu jenis investasi yang bisa menjadi pilihan investor adalah investasi aset financial di pasar modal. Pasar modal merupakan sarana bertemunya investor dan perusahaan. Untuk mengamati perkembangan di pasar modal dapat diketahui dari fluktuasi indeks harga saham gabungan di bursa efek Indonesia. Pergerakkan IHSG dapat dipengaruhi oleh beberapa faktor makroekonomi seperti Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones. Karena adanya kesenjangan dari penelitian terdahulu penelitian ini bertujuan untuk melakukan penelitian kembali tentang pengaruh Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones terhadap IHSG di BEI tahun 2014-2018. Hasil dari penelitian ini menunjukkan bahwa variabel Tingkat Suku Bunga mempunyai pengaruh negatif dan signifikan terhadap IHSG, Indeks Dow Jones mempunyai pengaruh positif dan signifikan terhadap IHSG, sementara Inflasi tidak mempunyai pengaruh yang signifikan terha...

Research paper thumbnail of Analisis Kelayakan Pengembangan Wisata Kampung Durian

This research uses the theme of tourism feasibility study. Where the research object is a village... more This research uses the theme of tourism feasibility study. Where the research object is a village tourism Durian Ponorogo located in Ngresik Halmet, Ngrogung Village, Ngebel District Ponorogo. This tour belongs to agro tourism and culinary tourism. This tour is still new so it is still necessary development. In this research will be conducted study with the aim of knowing the proper and whether the development of this tourism is carried out from the market aspect, technical aspects, management aspects and financial aspects (NPV, IRR and DPP). Researchers use primary data in processing the data where data comes from interviews to speakers as owners. Data analysis methods use qualitative and quantitative data analysis. The results of the study show that the market aspect, technical aspects and management aspects have been concluded that it can meet the feasibility. Likewise, the financial aspect, where NPV is obtained at 673,506,028, IRR of 81.56% > COC, and DPP for 2 years less 3,...

Research paper thumbnail of Dampak Peran Ganda Wanita Terhadap Pola Asuh Anak(Studi Pada Wanita Pegawai Lembaga Keuangan Perbankandi Ponorogo)

Penelitian ini bertujuan untuk mengetahui bentuk-bentuk Pola Asuh Anak pada wanita pegawai Lembag... more Penelitian ini bertujuan untuk mengetahui bentuk-bentuk Pola Asuh Anak pada wanita pegawai Lembaga Keuangan Perbankan di Ponorogo. Dan untuk mengetahui dampak dari Pola Asuh Anak terhadap anak-anak tersebut.Jumlah sampel yang digunakan sebanyak 30 responden, yang merupakan pegawai dilingkungan Lembaga Keuangan Perbankan di Ponorogo, meliputi BRI, BNI, bank Mandiri yang memiliki anak dibawah 18 tahun. Metode pengumpulan data dilakukan dengan menggunakan kuisioner/angket dengan pertanyaan tertutup. Hasil Penelitian menunjukkan bahwa Bentuk Pola Asuh Anak yang banyak digunakan (43,33%) adalah Pola Asuh yang ke 4 yaitu Pola Pengasuhan Anak yang diserahkan/dititipkan kepada Pembantu rumah tangga dengan pengawasan Orang Tua/Saudara. Sedangkan yang kedua (26,66%) masing-masing bentuk Pola Asuh yang ke 2 dan ke 3 yaitu : Pola Pengasuhan Anak yang diserahkan kepada pembantu rumah tangga/Babysister.Dan Pola Pengasuhan Anak yang diserahkan/dititipkan kepada Lembaga Jasa Penitipan Anak.Sedangka...

Research paper thumbnail of The Application of the Farm Accounting Based on Sufficiency Economy Philosophy (SEP) in Order to Achieve Sustainable Development

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia, 2021

The study of social and environmental accounting reveals a lot of critical global problems and ne... more The study of social and environmental accounting reveals a lot of critical global problems and need to developing an alternative approach to face economic and social development. This study aimed to review the spiritual-socio-cultural-economy values and criticize the application of Farm accounting cost. The concept reference of the study is based on Sufficiency Economy Philosophy paradigm combined with Laku Prihatin paradigm of Javanese culture, the main principles to create Sufficiency Economy Philosophy are Moderation, Reasonableness and Self Immunity. The study method used is critical ethnomethodology with a qualitative approach. The research site is in the Badegan area, Ponorogo Regency. The study results showed that 1) The concept of financing accounting in the Farm accounting does not represent the level of welfare of farmers, the welfare of farmers not oriented to material and (economic) growth but substance equitable dynamic values by a just relationship with God, society and the natural environment, 2) The concept of financing accounting should be in accordance with spiritual-socio-cultural values, by applying the cost of production with a Sufficiency Economy Philosophy and Net Farm Income (NFI) that is in favor of the farmers, 3) The principle of a Sufficiency Economy Philosophy provides good results for society in physical, social and economic aspects.

Research paper thumbnail of Analisis Transparansi, Optimalisasi Pengelolaan Zakat dan Efisiensi Terhadap Lembaga Zakat Infaq dan Shodaqoh Muhammadiyah (LAZISMU) Kabupaten Ponorogo

ASSET: Jurnal Manajemen dan Bisnis, 2020

Many zakat institutions are competing to get a lot of funds but still do not pay attention to wha... more Many zakat institutions are competing to get a lot of funds but still do not pay attention to what they should pay attention to in accordance with the Shari’a and applicable rules. The existence of this research is to see the extent of transparency, optimization and efficiency level of zakat funds at the amil Zakat, Infaq and Shodaqoh Muhammadiyah Ponorogo institutions which have been available since 2005. The date used are primary and secondary date obtained from LAZISMU Ponorogo with interview techniques. The results of the discussion of this thesis is that the transparency variable is said to be transparency buy there are some shortcomings. The optimization variable can be said to be optimal although there is also something that needs to be added as an amplifier and the efisiency variable is very efficient with a value in 2017 of 17,19% and in 2018 of 18,15% an increase in the level of efisiency is due to the addition of employees.

Research paper thumbnail of Analisis Peningkatan Profitabilitas Petani Jamur Tiram Melalui Pengembangan Usaha Abon JamurTiram

ASSET: Jurnal Manajemen dan Bisnis, 2020

The purpose of this study was to determine the feasibility of developing the Oyster Mushroom busi... more The purpose of this study was to determine the feasibility of developing the Oyster Mushroom business to be Oyster Mushroom Shredded to increase the profitability of the Oyster Mushroom Farmers and how much is the profitability of Oyster Mushroom farmers before and as young as the development of Shredded Oyster Mushrooms. The location of this study was the "CV. Maju Jaya" Oyster Mushroom Farmer in Jenangan sub-district, Ponorogo Regency. The type of data used is secondary and primary data. The analysis uses quantitative analysis for market and marketing aspects, Financial aspects and for qualitative analysis for Technical and Technology aspects, HR aspects, legal aspects. The results of this analysis of the market aspect have a great opportunity because only a few competitors are estimated to increase market share by 17% annually. On the technical aspect, the availability of raw materials is easily obtained because the location of production is one place with raw materia...

Research paper thumbnail of Evalusi Kelayakan Usaha Penggemukan Sapi Potong

ASSET: Jurnal Manajemen dan Bisnis, 2020

This study uses the theme of evaluating business feasibility. Where the object of the research is... more This study uses the theme of evaluating business feasibility. Where the object of the research is Mr. Katno's Beef Cattle Ranch located in the village of Tajug, Siman Ponorogo sub-district. This farm has been established since 1995 and still survives until now, so that evaluation needs to be done in this effort. In this study to determine whether the business is feasible or not by using an assessment of market aspects, technical aspects, management aspects, legal aspects, environmental aspects and financial aspects (NPV and IRR). Researchers use primary data in processing the data where the data comes from interviews with informants as owners, and secondary data from data that already exists on the internet, websites and government publications. The data analysis method uses qualitative and quantitative data analysis. The results of the study indicate that market aspects, technical aspects, management aspects, legal aspects, and environmental aspects have been concluded that can...

Research paper thumbnail of Pengaruh Perputaran Kas Dan Pemberian Kredit Produktif Terhadap Profitabilitas Serta Dampaknya Terhadap Nilai Perusahaan (Studi Kasus Pada Pt. BPR Raga Surya Nuansa Ponorogo)

ASSET: Jurnal Manajemen dan Bisnis, 2020

The purpose of this study was to determine the effect of Cash Turnover and Earning Credit on Prof... more The purpose of this study was to determine the effect of Cash Turnover and Earning Credit on Profitability and Impact on Company Value at PT. BPR RAGA SURYA NUANSA PONOROGO by using Multiple Linear Regression Analysis and Path Analysis techniques as a correlation of cause and effect relationships. Based on the results of the analysis and discussion described, it can be seen that 1). Cash velocity has a positive effect on the profitability of ROE and ROA. 2). Provision of Earning Loans has a positive effect on ROE and ROA profitability. 3). ROE and ROA profitability has a positive effect on Company Value. 4). Cash circulation and lending together have a positive effect on profitability. 5). The Cause and Effect Relationship of Cash Turnover and Earning Credit and Profitability to Company Value has a positive impact on the company.

Research paper thumbnail of Pelatihan Pencatatan Transaksi Keuangan Berbasis Smartphone Anggota Aisyiyah Ponorogo

BUDIMAS : JURNAL PENGABDIAN MASYARAKAT

Kegiatan pelatihan ini melaksanakan tridarma perguruan tinggi dalam hal pengabdian kepada masyara... more Kegiatan pelatihan ini melaksanakan tridarma perguruan tinggi dalam hal pengabdian kepada masyarakat, yaitu membekali mitra mengenai literasi akuntansi dalam hal pengelolaan dana usaha mikro. Mitra pengabdian ini yaitu anggota Aisyiyah Kabupaten Ponorogo yang memiliki usaha mikro, berjumlah 30 peserta. Bagi pelaku usaha mikro pencatatan transaksi keuangan yang tertib sangat diperlukan untuk mengetahui posisi keuangan usahanya. Catatan keuangan yang sistematis sebagai alat untuk pengambilan keputusan mengenai rencana perkebangan usahanya, serta syarat untuk mengajukan modal atau mendapatkan investor. Sistem administrasi pencatatan lapoaran keuangan usaha kecil kebanyakan masih manual yang terkesan rumit dan panjang, sehingga masih banyak para pelaku usaha yang tidak memiliki laporan keuangan dalam menjalankan usahanya. Pelaksanaan kegiatan ini menggunakan metode ceramah, pelaksanaan tutorial bersama dengan tim pengabdian, serta sesi diskusi. 80% peserta pelatihan dapat mencatat trans...

Research paper thumbnail of Pengendalian Internal Meminimalisir Financial Statement Fraud Melalui Sistem Informasi Akuntansi Penggajian di RSU Muhammadiyah Ponorogo

Owner

The purpose of this study is to analyze how the application of the payroll accounting information... more The purpose of this study is to analyze how the application of the payroll accounting information system at the Muhammadiyah Ponorogo General Hospital, and how the system supports internal control efforts in the company. The methodology used in this research is descriptive qualitative, using interview, documentation, and observation techniques. The results of the study explain the findings in the field related to the payroll accounting information system, showing that there is a separation of duties in the organizational structure that is responsible for managing employee finances, namely the SDI sub-section (my source is human), the accounting sub-section, and the treasury sub-section. The SDI subdivision (my source is human), is responsible for recording employee attendance using a finger print, as well as recapitulating employee attendance every month to make a list of employee salaries, then submitting the accounting subdivision. The accounting subdivision is responsible for mak...

Research paper thumbnail of Evaluasi Pengelolaan Dan Problematika Laporan Keuangan Masjid DI Kabupaten Ponorogo Berdasarkan Psak 45

JIAI (Jurnal Ilmiah Akuntansi Indonesia)

Mosque is a non-profit organization arranged by Indonesian Constitution No. 17 of 2013 about Comm... more Mosque is a non-profit organization arranged by Indonesian Constitution No. 17 of 2013 about Community Organization. Mosque manages a lot of social activities and collects fund in a large amount from congregation, so that the fund management is have to arranged professionally in order to create a transparent and accountable financial report. The Financial report of mosque is guided by PSAK No. 45. This study has three aims; the first is to digging information about the management of financial report, media of publications, mosque's bank account, the source of revenue of mosque's fund and the audit of financial report; the second aim is to digging information about the problems on drafting the financial report based on applicable financial standard' and the third aim is to evaluate the practice of drafting mosque's financial report according to the facts and drafting non profit's financial report based on PSAK 45. The sample o f this study is 25 mosques in Ponorogo by the random sampling method. This study is a descriptive qualitative with the primary and secondary data use the observation, interview and documentation. The result of this study shows that the majority mosques in Ponorogo have compiled the financial report and the type of financial report is an expense and income report only. The awareness of importance of financial publication is already reflected by the various ways of delivery, namely written on the blackboard, announcement board, photocopies distributed by congregants and announced every Friday prayer. Judging from the ownership of the mosque account, it is still combined into one personal account of the mosque management. The mosque's acceptance comes from donations, alms and waqf via cash, most of them still have not implemented online transactions. No mosque has yet been audited for financial reports. Financial management has not implemented recording based on PSAK 45, due to several factors. It needs to be evaluated through FGD (focus group discussion) and carried out regularly to reconstruct the financial reports of mosques in Ponorogo Regency based on article 45.

Research paper thumbnail of Analisis Pengendalian Internal,Transparansi, Akuntabiitas Pengelolaan Zakat Dan Kualitas Lembaga Amil Zakat

ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi, 2020

Kesejahteraan dan terpenuhinya kebutuhan hidup merupakan keinginan dari setiap orang, zakat merup... more Kesejahteraan dan terpenuhinya kebutuhan hidup merupakan keinginan dari setiap orang, zakat merupakan salah satu cara untuk mengentaskan kemiskinan dengan cara pemerataan pendapatan, Adanya penelitian ini digunakan untuk melihat sejauh mana pengendalian internal,transaparnasi, akuntabilitas duan kualitas embaga Amil Zakat, Infaq dan Shodaqoh Muhammadiyah Ponorogo yang sudah ada sejak tahun 2005. Data yang digunakan ini adalah data primer dan data sekunder yang diperoleh dari LAZISMU Ponorogo dengan teknik obsesvasi dan wawancara. Hasil dari penelitian ini yaitu variabel pengendaian internal sudah diterapkan pada LAZISMU Ponorogo namun belum maksimal, transparansi dilakukan dengan adanya publikasi pada media masa, variabel akuntabilitas dibuktikan dengan pertanggungjawaban LAZISMU Ponorogo terkait dengan penghimpunan dan pendistribusian zakat berupa tunai dan non tunai, sedangankan variabel kualitas lembaga amil dinilai sangat baik.

Research paper thumbnail of Analisis Kelayakan Pendirian Usaha Roti Canai DI Jalan Baru Ponorogo

ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi, 2020

Penelitian ini mengenai rencana investasi pendirian usaha Roti Canai di Jalan Baru Ponorogo.Penel... more Penelitian ini mengenai rencana investasi pendirian usaha Roti Canai di Jalan Baru Ponorogo.Penelitian ini bertujuan untuk mengetahui tingkat kelayakan rencana usaha tersebut, sehingga dapat menjadi bahan pertimbangan pelaksanaan usaha.Metode penelitian yang digunakan adalah analisis berdasarkan aspek-aspek studi kelayakan bisnis, yaitu aspek keuangan, aspek teknis, aspek manajemen dan aspek keuangan. Pengambilan data dilakukan dengan cara menyebar kuesioner, observasi dan wawancara. Hasil analisis masing-masing aspek menunjukkan hasil yang positif, ini menunjukkan bahwa perencanaan pendirian usaha ini layak untuk dijalankan. Berdasarkan aspek keuangan, dengan metode Discounted Payback Period diperoleh hasil 4 tahun 6 bulan 31 hari yang artinya kurang dari umur ekonomis, dan perhitungan Net Present Value adalah sebesar Rp 39,703,244.62 bernilai positif, yang artinya investasi ini menguntungkan dan hasil dari perhitungan Profitability Index adalah sebesar 1,42. Kata Kunci: Studi Kela...

Research paper thumbnail of Eksistensi Industri Sate Ayam Ponorogo Dan Peran Anggota Keluarga Dalam Menjalankan Bisnis Keluarga

Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 2016

Research paper thumbnail of Makna Pendapatan Dalam Perspektif Pengrajin Kendang DI Desa Ngilo-Ilo Kecamatan Slahung Kabupaten Ponorogo

Jurnal Ekonomi Manajemen

ABSTRACTThe study about “The meaning of Income in the perspective of Kendang Craftsmen In Ngilo-I... more ABSTRACTThe study about “The meaning of Income in the perspective of Kendang Craftsmen In Ngilo-Ilo Village, Slahung District, ponorogo Regency” is aimed to uncoer and analise the meaning of Income from the perspectie of Kendang Craftmen in Ngilo-Ilo Village, Slahung District. This study uses a ualitative approach with phenomenological type research. The data study is obtained by interiew, observation and documentation. The result of this study showed that the meaning of income in the perspective of Kendang Craftmen are 1) The Craft of Kendang is a family economic resource; 2)The craft of Kendang as a means of channeling hobbies and as a form of preserving culture especially Reyog so in this case the Craftmen interpreted the mean of income as a meeting spiritual needs hobbies and a satisfaction with the achievments obtained from a job; 3) The Kendang Craftmen in Ngilo-Ilo Villages creat a Kendang based on two methods, namely the deposit method and order method. The result of the stu...

Research paper thumbnail of Analisis Pengaruh Kepemilikan Asing Good Corporate Governance Dan Sales Growth Terhadap Nilai Perusahaan

The Academy Of Management and Business

This study aims to see the effect of foreign ownership, good corporate governance and sales growt... more This study aims to see the effect of foreign ownership, good corporate governance and sales growth partially on firm value in various industrial companies listed on the Indonesia Stock Exchange (IDX). The period used is five years, starting from 2016-2020. Samples were taken using purposive sampling technique. The population in this study are various industrial companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The total population of 51 companies was obtained by 8 companies as samples with an observation period of five years (2016-2020). Based on the results of data analysis, it can be concluded that: 1) Foreign Ownership has an impact on Company Value, 2) Good Corporate Governance has an impact on Company Value, and 3) Sales Growth has no impact on Company Value.

Research paper thumbnail of Analisisnpengaruhmdayaktarik,Nkualitasmpelayanank Terhadapmminat Berkunjungnulangnpengunjungmyang Berkunjung DI Mojosemi Forest Park Kabupaten Magetan DENGAN1KEPUASAN2PENGUNJUNG Sebagai .VARIABEL...INTERVENING…

Penelitianaini bertujuan untuk menganalisis pengaruh daya tarik wisata, kualitas pelayanan,. kepu... more Penelitianaini bertujuan untuk menganalisis pengaruh daya tarik wisata, kualitas pelayanan,. kepuasan.,,pengunjung,,terhadap,,,minatnrberkunjung ulang0opengunjung di Mojosemi Forest Park Kabupaten Magetan dengan kepuasan pengunjung sebagai variabeloiintervening.oiuPenelitian ini menggunakan metode kuantitatif dengan menggunakan SPSS untuk menguji hipotesis. Populasipopenelitian…adalah pengunjung.,mMojosemi Forest Park di Magetan yang pernah berkunjung. Sampel sebanyakoi94 responden.09Teknik pengambila data dengan menggunakan...wawancara, .kuisionerlkdanmnobservasi. Metode..analisis ..data dari.. penelitian ..ini.,,menggunakan,, analisis ..path, dan uji t. Hasil analisis path penelitian menyimpulkan bahwa pengaruh langsung lebih besar. Menyatakanotbahwa daya tarikknmemediasi antara kualitas pelayanan terhadap kepuasan,,,pengunjung. Hal ini menunjukkan bahwa daya tarik berpengaruh positif antara kualitas pelayanan.,,terhadap kepuasan pengunjung.,m yang ..berkunjung.,ke Mojosemi Forest...

Research paper thumbnail of Pengaruh Pengetahuan Investasi, Kemampuan Finansial, Lingkungan Keluarga Terhadap Minat Investasi Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Ponorogo

Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis

This study aims to determine the effect of Investment Knowledge, Financial Ability and Family Env... more This study aims to determine the effect of Investment Knowledge, Financial Ability and Family Environment on Investment Interest of Students of the Faculty of Economics, University of Muhammadiyah Ponorogo. The population of this study were all active students of the Faculty of Economics, University of Muhammadiyah Ponorogo batch 2018, 2019, 2020, and 2021 with a sample of 88 students. In this study, the sampling method used is probability sampling, namely disproportionate stratified random sampling. The data collection technique was carried out by distributing online questionnaires to students of the Faculty of Economics. The analytical method used in this study was multiple linear regression analysis. The results of this study indicate that 1) investment knowledge has an effect on investment interest in students of the Faculty of Economics, Muhammadiyah University of Ponorogo with a significance of 0.000. 2) Financial Ability has no effect on the Investment Interest of Students of...

Research paper thumbnail of Eksistensi Kinerja Reksadana Syariah Pada Era New Normal

Jurnal Tabarru': Islamic Banking and Finance, 2021

Penelitian ini bertujuan meninjau perkembangan investasi reksadana syariah yang terdaftar dalam O... more Penelitian ini bertujuan meninjau perkembangan investasi reksadana syariah yang terdaftar dalam Otoritas Jasa Keuangan pada periode era new normal. Data yang dianalisis pada penelitian ini yaitu data sekunder, serta pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Berdasarkan hasil penelitian yang telah dijabarkan, eksistensi kinerja reksadana syariah tumbuh positif pada era new normal. Hal itu berdasarkan: (1) Tingkat return reksadana positif ditinjau dari Compound Annual Growth Rate (CAGR), dalam CAGR 1Y peningkatan paling tinggi sebesar +63.97% dan paling rendah +2.59%, (2) Tingkat kerugian yang paling tinggi periode satu tahun terakhir ditinjau dari drawdown 1Y paling rendah yaitu sebesar 0,01% dan drawdown tertinggi sebesar -19.30%, (3) Terdapat peningkatan jumlah dana yang dikelola ditinjau dari nilai AUM (Asset Under Management) 1Y pertumbuhan paling tinggi +536.31B dan pen...

Research paper thumbnail of Sari Cincau Ngrayun Equals with Modern Ready-to-Drink Beverage

Purpose – This research aims to know the condition of small and medium enterprises, after guidanc... more Purpose – This research aims to know the condition of small and medium enterprises, after guidance by the Department of Industry Trade and Cooperatives of Ponorogo. This is done as an attempt to increase the efficiency and effectiveness of the coaching that has been done. Findings – From the research, it is known that there are three types of trainings starting from 2010 up to 2013. However, these data are not supported by its business as well as the company name. Samples of 50 participants varying in duration and the type of training were assessed. About 52% (26 SME) participants had a business, 24% did not, and the remaining 24% could not be located. While owning a business, they do not have the financial data in writing. This indicates that SMEs do not have the basic financial statements, which can be used to evaluate its financial management. Research Limitations/Implications – Of the 26 who already have a business, 10 were in the traditional food industry (chicken satay, Dodol,...

Research paper thumbnail of Pengaruh Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones terhadap Indeks Harga Saham Gabungan Di BEI Tahun 2014-2018

ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi, 2020

Perkembangan investasi di masa sekarang ini sangatlah berkembang pesat. Salah satu je... more Perkembangan investasi di masa sekarang ini sangatlah berkembang pesat. Salah satu jenis investasi yang bisa menjadi pilihan investor adalah investasi aset financial di pasar modal. Pasar modal merupakan sarana bertemunya investor dan perusahaan. Untuk mengamati perkembangan di pasar modal dapat diketahui dari fluktuasi indeks harga saham gabungan di bursa efek Indonesia. Pergerakkan IHSG dapat dipengaruhi oleh beberapa faktor makroekonomi seperti Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones. Karena adanya kesenjangan dari penelitian terdahulu penelitian ini bertujuan untuk melakukan penelitian kembali tentang pengaruh Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones terhadap IHSG di BEI tahun 2014-2018. Hasil dari penelitian ini menunjukkan bahwa variabel Tingkat Suku Bunga mempunyai pengaruh negatif dan signifikan terhadap IHSG, Indeks Dow Jones mempunyai pengaruh positif dan signifikan terhadap IHSG, sementara Inflasi tidak mempunyai pengaruh yang signifikan terha...

Research paper thumbnail of Analisis Kelayakan Pengembangan Wisata Kampung Durian

This research uses the theme of tourism feasibility study. Where the research object is a village... more This research uses the theme of tourism feasibility study. Where the research object is a village tourism Durian Ponorogo located in Ngresik Halmet, Ngrogung Village, Ngebel District Ponorogo. This tour belongs to agro tourism and culinary tourism. This tour is still new so it is still necessary development. In this research will be conducted study with the aim of knowing the proper and whether the development of this tourism is carried out from the market aspect, technical aspects, management aspects and financial aspects (NPV, IRR and DPP). Researchers use primary data in processing the data where data comes from interviews to speakers as owners. Data analysis methods use qualitative and quantitative data analysis. The results of the study show that the market aspect, technical aspects and management aspects have been concluded that it can meet the feasibility. Likewise, the financial aspect, where NPV is obtained at 673,506,028, IRR of 81.56% > COC, and DPP for 2 years less 3,...

Research paper thumbnail of Dampak Peran Ganda Wanita Terhadap Pola Asuh Anak(Studi Pada Wanita Pegawai Lembaga Keuangan Perbankandi Ponorogo)

Penelitian ini bertujuan untuk mengetahui bentuk-bentuk Pola Asuh Anak pada wanita pegawai Lembag... more Penelitian ini bertujuan untuk mengetahui bentuk-bentuk Pola Asuh Anak pada wanita pegawai Lembaga Keuangan Perbankan di Ponorogo. Dan untuk mengetahui dampak dari Pola Asuh Anak terhadap anak-anak tersebut.Jumlah sampel yang digunakan sebanyak 30 responden, yang merupakan pegawai dilingkungan Lembaga Keuangan Perbankan di Ponorogo, meliputi BRI, BNI, bank Mandiri yang memiliki anak dibawah 18 tahun. Metode pengumpulan data dilakukan dengan menggunakan kuisioner/angket dengan pertanyaan tertutup. Hasil Penelitian menunjukkan bahwa Bentuk Pola Asuh Anak yang banyak digunakan (43,33%) adalah Pola Asuh yang ke 4 yaitu Pola Pengasuhan Anak yang diserahkan/dititipkan kepada Pembantu rumah tangga dengan pengawasan Orang Tua/Saudara. Sedangkan yang kedua (26,66%) masing-masing bentuk Pola Asuh yang ke 2 dan ke 3 yaitu : Pola Pengasuhan Anak yang diserahkan kepada pembantu rumah tangga/Babysister.Dan Pola Pengasuhan Anak yang diserahkan/dititipkan kepada Lembaga Jasa Penitipan Anak.Sedangka...

Research paper thumbnail of The Application of the Farm Accounting Based on Sufficiency Economy Philosophy (SEP) in Order to Achieve Sustainable Development

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia, 2021

The study of social and environmental accounting reveals a lot of critical global problems and ne... more The study of social and environmental accounting reveals a lot of critical global problems and need to developing an alternative approach to face economic and social development. This study aimed to review the spiritual-socio-cultural-economy values and criticize the application of Farm accounting cost. The concept reference of the study is based on Sufficiency Economy Philosophy paradigm combined with Laku Prihatin paradigm of Javanese culture, the main principles to create Sufficiency Economy Philosophy are Moderation, Reasonableness and Self Immunity. The study method used is critical ethnomethodology with a qualitative approach. The research site is in the Badegan area, Ponorogo Regency. The study results showed that 1) The concept of financing accounting in the Farm accounting does not represent the level of welfare of farmers, the welfare of farmers not oriented to material and (economic) growth but substance equitable dynamic values by a just relationship with God, society and the natural environment, 2) The concept of financing accounting should be in accordance with spiritual-socio-cultural values, by applying the cost of production with a Sufficiency Economy Philosophy and Net Farm Income (NFI) that is in favor of the farmers, 3) The principle of a Sufficiency Economy Philosophy provides good results for society in physical, social and economic aspects.

Research paper thumbnail of Analisis Transparansi, Optimalisasi Pengelolaan Zakat dan Efisiensi Terhadap Lembaga Zakat Infaq dan Shodaqoh Muhammadiyah (LAZISMU) Kabupaten Ponorogo

ASSET: Jurnal Manajemen dan Bisnis, 2020

Many zakat institutions are competing to get a lot of funds but still do not pay attention to wha... more Many zakat institutions are competing to get a lot of funds but still do not pay attention to what they should pay attention to in accordance with the Shari’a and applicable rules. The existence of this research is to see the extent of transparency, optimization and efficiency level of zakat funds at the amil Zakat, Infaq and Shodaqoh Muhammadiyah Ponorogo institutions which have been available since 2005. The date used are primary and secondary date obtained from LAZISMU Ponorogo with interview techniques. The results of the discussion of this thesis is that the transparency variable is said to be transparency buy there are some shortcomings. The optimization variable can be said to be optimal although there is also something that needs to be added as an amplifier and the efisiency variable is very efficient with a value in 2017 of 17,19% and in 2018 of 18,15% an increase in the level of efisiency is due to the addition of employees.

Research paper thumbnail of Analisis Peningkatan Profitabilitas Petani Jamur Tiram Melalui Pengembangan Usaha Abon JamurTiram

ASSET: Jurnal Manajemen dan Bisnis, 2020

The purpose of this study was to determine the feasibility of developing the Oyster Mushroom busi... more The purpose of this study was to determine the feasibility of developing the Oyster Mushroom business to be Oyster Mushroom Shredded to increase the profitability of the Oyster Mushroom Farmers and how much is the profitability of Oyster Mushroom farmers before and as young as the development of Shredded Oyster Mushrooms. The location of this study was the "CV. Maju Jaya" Oyster Mushroom Farmer in Jenangan sub-district, Ponorogo Regency. The type of data used is secondary and primary data. The analysis uses quantitative analysis for market and marketing aspects, Financial aspects and for qualitative analysis for Technical and Technology aspects, HR aspects, legal aspects. The results of this analysis of the market aspect have a great opportunity because only a few competitors are estimated to increase market share by 17% annually. On the technical aspect, the availability of raw materials is easily obtained because the location of production is one place with raw materia...

Research paper thumbnail of Evalusi Kelayakan Usaha Penggemukan Sapi Potong

ASSET: Jurnal Manajemen dan Bisnis, 2020

This study uses the theme of evaluating business feasibility. Where the object of the research is... more This study uses the theme of evaluating business feasibility. Where the object of the research is Mr. Katno's Beef Cattle Ranch located in the village of Tajug, Siman Ponorogo sub-district. This farm has been established since 1995 and still survives until now, so that evaluation needs to be done in this effort. In this study to determine whether the business is feasible or not by using an assessment of market aspects, technical aspects, management aspects, legal aspects, environmental aspects and financial aspects (NPV and IRR). Researchers use primary data in processing the data where the data comes from interviews with informants as owners, and secondary data from data that already exists on the internet, websites and government publications. The data analysis method uses qualitative and quantitative data analysis. The results of the study indicate that market aspects, technical aspects, management aspects, legal aspects, and environmental aspects have been concluded that can...

Research paper thumbnail of Pengaruh Perputaran Kas Dan Pemberian Kredit Produktif Terhadap Profitabilitas Serta Dampaknya Terhadap Nilai Perusahaan (Studi Kasus Pada Pt. BPR Raga Surya Nuansa Ponorogo)

ASSET: Jurnal Manajemen dan Bisnis, 2020

The purpose of this study was to determine the effect of Cash Turnover and Earning Credit on Prof... more The purpose of this study was to determine the effect of Cash Turnover and Earning Credit on Profitability and Impact on Company Value at PT. BPR RAGA SURYA NUANSA PONOROGO by using Multiple Linear Regression Analysis and Path Analysis techniques as a correlation of cause and effect relationships. Based on the results of the analysis and discussion described, it can be seen that 1). Cash velocity has a positive effect on the profitability of ROE and ROA. 2). Provision of Earning Loans has a positive effect on ROE and ROA profitability. 3). ROE and ROA profitability has a positive effect on Company Value. 4). Cash circulation and lending together have a positive effect on profitability. 5). The Cause and Effect Relationship of Cash Turnover and Earning Credit and Profitability to Company Value has a positive impact on the company.