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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Buana Information Technology and Computer Sciences (BIT and CS) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Adbis : Jurnal Administrasi dan Bisnis Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JAMER Journal of Public Accounting (JPA) PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING SmartComp
Ahmad Kudhori
Politeknik Negeri Madiun
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS LAPORAN ARUS KAS PEMERINTAH DAERAH (STUDI EMPIRIS DI PEMERINTAH KOTA MADIUN) Hedi Pandowo; Ahmad Kudhori
Adbis: Jurnal Administrasi dan Bisnis Vol 11, No 1 (2017): Jurnal Administrasi Dan Bisnis 2017
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v11i1.18

Abstract

This research was conducted with the aim to know the growth of cash flow that existed in the Cash Flow Statement in Madiun city government during 2012-2106. By creating a Cash Flow Statement, it will know the real cash movement from the beginning of the year to the end of the year, otherwise it can be known how much cash is used, for what cash is used for one operational year. This research is quantitative descriptive by using municipal government of Madiun as its object, especially in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) as the agency that manage the assets of local government and preparing financial report. The data used is secondary data obtained from the official website of Madiun city government as well as data taken directly from the office of BPKAD. In this study obtained the result that overall growth of cash flow in 2012-2016 of operating activities, investment activities and financing activities show the financial performance both from the government of Madiun City. And from the free cash flow analysis results obtained during 2012 -2016 there is substantial free cash flow, so that with a large free cash flow indicates that local governments have surplus cash that can be used to supplement the reserve fund, pay off the local debt or invest in the form of equity participation
Responsibility of Financial Management Institution Amil Zakat for Ahmad Kudhori; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

Knowing the understanding and preparation of financial reports by financial managers as a form of transparency is the aim of this study. Multiple case studies at the national amil zakat institution which is part of the regional zakat organization forum (FOZDA) in Madiun with descriptive qualitative analysis as the research method used. To collect data, the methods of observation, documentation and in-depth interviews were used to address informants who are in each of the zakat institutions that are members of the FOZDA. The results of this study indicate that the understanding of accounting, financial reports and applicable standards of the financial managers of the amil zakat institution is different, which is caused by the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amil zakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.
Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City) Ahmad Kudhori; Dian Kusumaningrum; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.
Analisis Kinerja Keuangan dan Alokasi Belanja Modal Pemerintah Daerah (Studi Kasus di Pemerintah Kota Madiun Tahun 2011-2015) Shinta Anggraeny; Ahmad Kudhori; Tri Lestariningsih
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 1 No. 1 (2016)
Publisher : Politeknik Negeri Madiun

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Abstract

Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan rasio kemandirian keuangan, efisiensi PAD dan derajat desentralisasi serta alokasi belanja modal selalu mengalami kenaikan dari tahun 2011-2015. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang terdiri dari derajat desentralisasi, efektivitas PAD dan kemandirian keuangan secara simultan maupun parsial berpengaruh signifikan terhadap alokasi belanja modal. Nilai adjusted R2 sebesar 0,658 hal ini menunjukkan bahwa sebesar 65,80% variasi dari alokasi belanja modal dapat diterangkan oleh variabel desentralisasi fiskal, efektivitas PAD dan kemandirian keuangan, sedangkan 34,20% diterangkan oleh variabel lain yang tidak masuk dalam penelitian ini.
Analysis of Financial Audit and Shariah Audit at the National Amil Zakat Agency (BAZNAS) Madiun City Ahmad Kudhori; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.282

Abstract

The existence of groups or institutions engaged in the collection and distribution of zakat, infaq and alms funds has recently increased in number. Most of them are still not officially registered at the Ministry of Religion. As a form of accountability to mustahik, it is mandatory to carry out a financial audit and of course also a sharia audit. The Baznas of Madiun City as one of the amil zakat bodies established by law is also inseparable from these obligations, which have been financially audited by a public accounting firm and also a sharia audit by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. The purpose of this study was to analyze the problems in the findings of the sharia audit conducted by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia with a financial audit conducted by the Public Accountant Office as a comparison at Baznas Madiun City. The research method uses a descriptive qualitative approach, collecting data by observation, documentation and interviews, in this case carried out with the leaders and implementers of the Madiun City Baznas. The results of this study are that there are several differences in the concept of assessment between the results of the sharia audit findings and the audit results from the Public Accounting Firm.
Kepatuhan Lembaga Amil Zakat Sebagai Bentuk Pertanggungjawaban Keuangan Dari Aspek Akuntansi Ahmad Kudhori; Hedi Pandowo
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 9 No. 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.63

Abstract

Abstract— This study aims to determine the compliance of amil zakat institutions in financial management (accountability) in terms of the background of the financial manager. The research method uses descriptive qualitative analysis with a multiple case study model of national amil zakat institutions that have zakat distribution in Madiun Raya and are members of the Madiun Raya Regional Zakat Organization Forum (FOZDA), namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa. Collecting data using in-depth interviews, observation and documentation to informants at each institution. The results of this study indicate that the understanding of accounting, financial reports and applicable standards of the financial staff of the amil zakat institution is different, which is due to the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources within the institution can work together, so that the compliance of the amil zakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors. Keywords—: Amil Zakat Institution; Accounting; Financial statements; PSAK 109.
Implementasi Software Accounting Dalam Mewujudkan Pertanggungjawaban Keuangan Dan Akuntabilitas Publik Bagi LazisMu Kabupaten Madiun Ahmad Kudhori; Lutfiyah Dwi Setia
JURNAL DAYA-MAS Vol. 4 No. 2 (2019): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v4i2.27

Abstract

LazisMu adalah salah satu organisasi nirlaba yang berkegiatan dalam pengumpulan zakat, infak dan sedekah dari masyarakat. Sebagai salah satu bentuk pertanggungjawabannya adalah dengan memberikan laporan pertanggungjawaban, namun dalam hal pembuatan laporan pertanggungjawaban selama ini adalah tidak adanya tenaga terampil yang mampu menyusun laporan pertanggungjawaban dan keuangan yang sesuai dengan pedoman yang ada. Sebagai bentuk solusi untuk mengatasi permasalahan yang dihadapi LazisMu, maka perlu diadakan kegiatan pelatihan akuntansi yang berbasis teknologi. Pengenalan akuntansi umum dan khusus, yaitu PSAK 109 serta berlanjut dengan mengadakan pelatihan akuntansi dengan basis software akuntansi. Dalam pelatihan ini dilakukan dengan metode kelas, yang akan diberikan materi tentang akuntansi dan pemahaman akuntansi berbasis teknologi. Selanjutnya akan dilakukan review atas laporan keuangan yang selama ini dibuat dan dibuatkan solusi pemecahannya dalam pelatihan. Setelah dilakukan review maka dilanjutkan dengan pelatihan secara data untuk pembuatan laporan keuangan berbasis teknologi, yaitu dengan mengimplementasikan software accounting yang telah dibuat. Kegiatan ini tidak berhenti setelah diadakan pelatihan, namun dilakukan monitoring dan pendampingan dalam menyusun laporan keuangan dengan implementasi software accounting. Hasil yang dicapai dalam Program Kemitraan Masyarakat ini adalah tercapainya peningkatan kapasitas SDM di LazisMu dalam mengelola keuangan dan pertanggungjawabannya.
Diseminasi Mesin Perontok Padi Portable Untuk Membantu Panen Petani Pada Lahan Sulit Terjangkau Agus Susanto; Farid Majedi; Ahmad Kudhori; Wahyu Pribadi; Ramadhana Eka Wicaknono
J-ADIMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 10, No 1 (2022)
Publisher : (STKIP) PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/j-adimas.v10i1.2464

Abstract

Kabupaten Madiun mempunyai luas lahan pertanian mencapai 21.000 hektare, baik berupa persawahan terbuka maupun tegal untuk menanam padi. Saat musim panen padi tiba, banyak para petani memanen padi dengan menggunakan mesin traktor pemanen padi. Hal ini biasanya mereka lakukan dengan cara menyewa mesin traktor yang biaya sewanya dilakukan patungan untuk memanen sawah terbuka. Akan tetapi terdapat kelemahan dalam penggunaan mesin traktor pemanen padi, yaitu mesin traktor tersebut tidak dapat menjangkau lahan pertanian yang terdapat di area pegunungan dan lahan tegal. Hal ini karena mesin traktor kesulitan dalam menjangkau medan terjal, naik-turun, dan berbatu. Oleh karena itu, perlu adanya solusi untuk membantu menyelesaikan permasalahan petani yang hendak memanen padi pada area yang sulit terjangkau tersebut. Tujuan kegiatan pengabdian kepada masyarakat ini adalah mendiseminasikan mesin perontok padi portable yang akan diterapkan oleh petani di Dusun Pathok, Desa Blimbing, Kecamatan Dolopo, Kabupaten Madiun. Dusun ini merupakan daerah yang terdapat di area pegunungan, dimana sebagian besar penduduknya bermata pencaharian sebagai petani. Saat musim panen tiba, petani biasanya memanen dengan cara konvensional, yaitu memotong batang padi lalu menggebukkannya pada benda keras dengan tujuan butir padi rontok. Rerontokkan padi tersebut kemudian dikumpulkan pada wadah karung, kemudian dibawa pulang. Cara ini dipandang tidak efektif dan efisien karena waktu yang digunakan terlalu lama dan hasil rerontokkan padi tidak dapat maksimal. Metode yang digunakan dalam usulan program ini adalah merancang, memanufaktur, dan mendiseminasikan mesin perontok padi portable kepada petani dalam hal ini adalah mitra program pengabdian kepada masyarakat. Hasilnya adalah mesin telah dirancang, dimanufaktur dan telah didesiminasikan kepada mitra. Pelatihan tentang cara pembuatan mesin perontok padi bersama mitra yang selanjutnya mesin tersebut akan dihibahkan kepada mereka. Diharapkan dengan semuanya ini dapat meningkatkan kualitas pertanian dan meringankan pekerjaan petani yang pada akhirnya dapat mengangkat perekonomian desa tersebut.
Assistance in the Preparation of Financial Statements of the National Zakat Amil Agency (BAZNAS) of the City of Madiun Ahmad Kudhori; Dewi Kirowati; Shinta Noor Anggraeny
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 2 No 2 (2019): Volume 2 Nomor 2 Tahun 2019
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.621 KB) | DOI: 10.29407/ja.v2i2.12529

Abstract

This partnership or community service activity aims to provide assistance to leaders, as planners and organizational policy makers, as well as to daily implementers in Baznas Madiun City as executors of operational activities, so that later it is expected that the management is able to conduct internal supervision and daily implementers able to prepare financial reports accordingly PSAK 109 concerning Accounting for Zakat and Infaq / Alms. The steps or methods of activities carried out in this mentoring are: first, conducting class/face-to-face activities by providing accounting material in accordance with PSAK 109. Second, reviewing the financial statements that have been made so far. Third, carry out follow-up by working on financial statements based on PSAK 109. Fourth, provide assistance in preparing financial statements.
PENINGKATAN PENDAPATAN PASCA PRODUKSI MODIFIED CASSAVA FLOUR KELOMPOK TANI HUTAN SEKAR CEMPOKO MULYO MADIUN Fitriyah Zulfa; Alfi Nur Rochmah; Ahmad Kudhori; Laila Fidhiatul Latifah; Juwita Arum Ardana; Aulia Puspita Diah Astama; Henidar Sofia Mi`raj; Hizkia Adji Manahisa
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i4.11938

Abstract

ABSTRAKPenerapan ipteks masyarakat di desa Bolo, Madiun dilatar belakangi permasalahan pertanian tingginya produksi dan rendahnya harga ubi kayu. Masyarakat kurang memahami cara meningkatkan nilai jual ubi kayu, keterbatasan alat, dan wilayah yang tinggi curah hujan menyebabkan kendala penanganan pasca panen ubi kayu. Tim pengabdian UNS telah bersepakat dengan mitra yaitu Kelompok Tani Hutan Sekar Cempko Mulyo Bolo - Madiun untuk menyelenggarakan program. Metode pengabdian masyarakat yaitu secara kualitatif dengan metode deskriptif melalui pendekatan induktif yaitu metode yang menggambarkan pemasalahan berdasarkan fakta yang bersifat khusus dan selanjutnya memecahkan permasalahan  tersebut. Tujuan penerapan ipteks masyarakat adalah melaksanakan sosialisasi dan pelatihan produksi mocaf (modified cassava flour) dari ubi kayu, introduksi alat perajang, penepung pengering (drying house), alat pengemas, pelatihan pembukuan keuangan, marketing, pengemasan, dan analisa penigkatan pendapatan dengan R/C ratio (Revenue Cost Ratio). Kegiatan dilakukan dengan memberkan hibah alat produksi, pengering, dan pengemas. Pelatihan produksi, pembukuan keuangan, marketing dan pengemasan. Perhitungan harga menetapkan pada Rp 15.000. Analisa R/C ratio menunjukkan angka 1,45 yang artinya usaha mocaf ini menguntungkan (ratio diatas 1). Disarankan ada monitoring dan evaluasi proses produksi sehingga usaha dapat berjalan terus untuk meningkatkan pendapatan petani ubi kayu desa Bolo, Madiun. Kata kunci: mocaf; produksi; pendapatan ABSTRACTThe application of community science and technology in Bolo village, Madiun is motivated by agricultural problems, high production and low cassava prices. The community does not understand how to increase the selling value of cassava, limited tools, and areas with high rainfall cause problems in post-harvest handling of cassava. The UNS team has agreed with partners, namely the Sekar Cempko Mulyo Bolo  - Madiun Forest Farmers Group to organize the program. The community service method is a qualitative descriptive method through an inductive approach, namely a method that describes problems based on specific facts and then solves these problems. The purpose of applying science and technology to the community is to carry out socialization and training in the production of mocaf (modified cassava flour) from cassava, introduction of chopper tools, drying houses, packaging tools, training in financial accounting, marketing, packaging, and analysis of increasing income with R/C ratio (Revenue Cost Ratio). Activities are carried out by providing production equipment grants, dryers, and packaging. Production training, financial bookkeeping, marketing and packaging. The price calculation is set at IDR 15,000. The R/C ratio analysis shows the number 1.45, which means that the mocaf business is profitable (ratio above 1). It is recommended that there be monitoring and evaluation of the production process so that the business can continue to increase the income of cassava farmers in Bolo village, Madiun. Keywords: mocaf ;  production ; revenue
Co-Authors Agus Susanto Alfi Nur Rochmah Amir, Vaisal Anggraeny, Shinta Noor Aulia Puspita Diah Astama Dian Kusumaningrum Farid majedi Fitriyah Zulfa Hamim Tohar Hamim Tohari Henidar Sofia Mi`raj Hizkia Adji Manahisa Juwita Arum Ardana Kirowati, Dewi Laila Fidhiatul Latifah Lestariningsih, Tri Lutfiyah Dwi Setia Nur Fitriah Pandowo, Hedi Ramadhana Eka Wicaknono Shinta Anggraeny Sundaru Guntur Wibowo Trisna Ayu Oktavia Wahyu Pribadi Widodo, Nova Maulud