Papers by Nova Maulud Widodo
Proceedings of the First International Conference on Economics, Business and Social Humanities, ICONEBS 2020, November 4-5, 2020, Madiun, Indonesia
The establishment of Village-Owned Enterprises (BUMDes) is the mandate of the law. BUMDes is also... more The establishment of Village-Owned Enterprises (BUMDes) is the mandate of the law. BUMDes is also one of the leading work programs in the government's priority performance. The limited meeting of the President of the Republic of Indonesia on September 24, 2020, invited the village government to carry out development synergy. Although 5000 BUMDes are targeted by the Ministry of Villages, Disadvantaged Areas and Transmigration it has been surpassed by the establishment of nearly 35,000 BUMDes across Indonesia. However, there are some villages that still seem hesitant and less motivated to establish BUMDes. Kawedanan District consists of seventeen villages and three sub-districts. There are a large number of villages in Kawedanan District but not all villages have established BUMDes. The purpose of this study was to determine the potential of the village in the initiation of establishing BUMDes in Kawedanan District. This research activity was carried out qualitatively, through initial surveys, interviews, field studies on village potential mapping. The result of this activity is a document on mapping village potential and selecting a BUMDes company plan.
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat), 2021
Yayasan Pendidikan dan Pondok Pesantren Subulul Huda Kembangsawit Kebonsari Madiun terletak pada ... more Yayasan Pendidikan dan Pondok Pesantren Subulul Huda Kembangsawit Kebonsari Madiun terletak pada metode yang digunakan dalam untuk menangani penyusunan laporan keuangan masih dilakukan secara manual dengan melakukan pencatatatan pada buku ataupun hanya sekadar menggunakan alat bantu berupa Microsoft Excel. Hal seperti itu dapat mengakibatkan sering terjadinya kesulitan dalam proses pencatatan dan pencarian informasi pada aktifitas keuangan yang terjadi.Untuk memberikan solusi atas permasalah tersebut perlu adanya pelatihan terhadap implementasi sistem informasi komputerisasi akuntansi menggunakan software Accurate dan sekaligus mempersiapakan sumber daya manusia yang akan berperan dalam sistem ini khususnya para karyawan di Yayasan Pendidikan dan Pondok Pesantren Subulul Huda Kembangsawit Kebonsari Madiun.
JAMER : Jurnal Akuntansi Merdeka, 2020
This study aims to analyze and test the ownership structure influence on the human resource accou... more This study aims to analyze and test the ownership structure influence on the human resource accounting disclosure (HRAD). This study empirically examine the influence of ownership structure that is foreign ownership and family ownership on the HRAD. Control variables on this study are firm SIZE, CAR, LDR, and AGE. This study used secondary data obtained through the Indonesia Stock Exchange. HRAD is measured using an index Mamun. The sample was banking companies listed on the Indonesian Stock Exchange 2011-2014 period selected through purposive sampling method. Total annual reports used for analysis were 133 reports. Methods of data analysis in the study using multiple linear regression with SPSS software. The structure of ownership in this study by considering authenticity. In this study, foreign ownership and family ownership is measured by two measurements. The measurement foreign ownership results showed no influence on the HRAD. Family ownership using the first measurement has no influence on HRAD, while using the second measurement significant negative influence. Control variables in this study is the company SIZE and AGE and have positive influence on the HRAD. While the CAR and LDR have negative inluence on the HRAD.
Investasi saham berpotensi memberikan imbal hasil. Menentukan portofolio merupakan langkah awal b... more Investasi saham berpotensi memberikan imbal hasil. Menentukan portofolio merupakan langkah awal bagi investor dalam berinvestasi. Analisis saham yang biasa digunakan adalah analisis fundamental dan analisis teknikal. Tujuan dari penelitian ini adalah untuk menyajikan analisis fundamental dan teknis saham perusahaan yang diindeks LQ45 di Bursa Efek Indonesia (BEI) periode 2015-2019. Metode penelitian yang digunakan adalah statistik deskriptif. Sampel penelitian ini menggunakan teknik purposive sampling sehingga terkumpul 17 perusahaan. Hasil analisis fundamental menunjukkan bahwa Gudang Garam Tbk, Matahari Department Store Tbk, Bukit Asam (Persero) Tbk, Surya Citra Media Tbk, dan Unilever Indonesia Tbk memiliki nilai rasio yang baik. Sedangkan untuk analisa teknikal, Gudang Garam Tbk Jasa Marga (Persero) Tbk Surya Citra Media Tbk Waskita Karya (Persero) Tbk menunjukkan sinyal beli
International Journal of Approximate Reasoning, 2017
Abstract: This study aims to examine the influence of foreign ownership, family ownership a s wel... more Abstract: This study aims to examine the influence of foreign ownership, family ownership a s well as the existence of foreign board commissioner on the human resource accounting disclosure (HRAD). This research uses the control variable, which are SIZE, CAR, LDR, and AGE. This study uses secondary data obtained from the Indonesia Stock Exchange (BEI). HRA disclosure was measured using the Mamun index. The research sample are banking company that listed in BEI period 2011-2014 chosen by purposive sampling method. The total annual report of the company used for the analysis was 133 reports. This research uses panel data with fixed effect test. Data analysis methods in the study using multiple linear regression. The ownership structure (foreign ownership and family ownership) are classified the percentage ownership of 20%, 30%, and 50%. The third independent variable is the foreign board of commissioners. The result of foreign ownership measurement at an ownership level> 20% and>...
Penelitianinibertujuanmenganalisispengaruhstrukturkepemilikanterhadappengungkapanhuman resource a... more Penelitianinibertujuanmenganalisispengaruhstrukturkepemilikanterhadappengungkapanhuman resource accounting (HRA). Penelitianinimengujisecaraempirispengaruhstrukturkepemilikan, yaituforeign ownership danfamily ownership terhadappengungkapan HRA. Variabelkontrolpenelitianiniadalahukuranperusahaan,capital adequate ratio, loan to deposit ratio, danumurperusahaan. Penelitianinimenggunakan data sekunder yang diperolehmelalui Bursa Efek Indonesia (BEI). Pengungkapan HRA diukurmenggunakanindeks yang dikembangkanMamun (2009). Sampelpenelitianiniadalahperusahaanperbankan yang terdaftar di BEI periode 2011-2014 dipilihmelaluimetodepurposive sampling. Total laporantahunanperusahaan yang digunakanuntukanalisisadalah 133 laporan. Metodeanalisis data padapenelitianinimenggunakanregresi data panel. Pengukuranforeign ownershipdanfamily ownership padapenelitianinimenggunakan 4 level pengukuran. Hasilpengujianmenunjukkanbahwaforeign ownershippada Model pertamadankeduaberpengaruhnegatifterhadappengungk...
Investasi saham berpotensi memberikan imbal hasil. Menentukan portofolio merupakan langkah awal b... more Investasi saham berpotensi memberikan imbal hasil. Menentukan portofolio merupakan langkah awal bagi investor dalam berinvestasi. Analisis saham yang biasa digunakan adalah analisis fundamental dan analisis teknikal. Tujuan dari penelitian ini adalah untuk menyajikan analisis fundamental dan teknis saham perusahaan yang diindeks LQ45 di Bursa Efek Indonesia (BEI) periode 2015-2019. Metode penelitian yang digunakan adalah statistik deskriptif. Sampel penelitian ini menggunakan teknik purposive sampling sehingga terkumpul 17 perusahaan. Hasil analisis fundamental menunjukkan bahwa Gudang Garam Tbk, Matahari Department Store Tbk, Bukit Asam (Persero) Tbk, Surya Citra Media Tbk, dan Unilever Indonesia Tbk memiliki nilai rasio yang baik. Sedangkan untuk analisa teknikal, Gudang Garam Tbk Jasa Marga (Persero) Tbk Surya Citra Media Tbk Waskita Karya (Persero) Tbk menunjukkan sinyal beli
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020
The establishment and regional development require the availability of large funds; therefore, it... more The establishment and regional development require the availability of large funds; therefore, it is necessary to maximize the sources of regional acceptance. The region of East Java West that has a potential source of regional income that is quite a lot derived from regional tax funds that function to be able to further improve the system and mechanism of development of autonomous regions. The focus of this research is knowing the effectiveness and contribution of regional taxes on regional indigenous revenue. This research was conducted in the local government of the ex-karesidenan Madiun. The data used in this research is secondary data. Data is analysed quantitatively. The Data was analysed by using tax effectiveness analysis, analysis of tax contributions, and then classified based on the effectiveness and contribution of local taxes. The result of regional tax effectiveness assessment can be concluded that the regional tax effectiveness for three years shows maximum results wi...
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat), 2019
Kegiatan kemitraan masyarakat ini bertujuan untuk penerapan sistem informasi perpustakaan berbasi... more Kegiatan kemitraan masyarakat ini bertujuan untuk penerapan sistem informasi perpustakaan berbasis web sekaligus mempersiapakan sumber daya manusia yang akan berperan dalam sistem ini khususnya petugas perpustakaan sekolah SMK BP Subulul Huda Kembangsawit Kebonsari Madiun. Sistem informasi perpustakaan ini menggunakan database sebagai tempat untuk menyimpan data agar data yang dimasukan dapat tersimpan dan tersusun secara rapi, keamanan data terjamin, serta akses data dapat dilakukan dengan cepat, dan akurat. Sistem informasi yang dikembangkan berisi fungsi-fungsi yang disesuaikan dengan kegiatan-kegiatan yang ada di perpustakaan SMK BP Subulul Huda Kembangsawit Kebonsari Madiun.
JURNAL EKOMAKS : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi, 2019
Penelitian ini bertujuan untuk mengetahui fenomena Wajib Pajak (WP) dalam membayar pajak orang pr... more Penelitian ini bertujuan untuk mengetahui fenomena Wajib Pajak (WP) dalam membayar pajak orang pribadi. Fokus pada penelitian ini pada penyampaian Surat Pemberitahuan (SPT) Pajak menurut peraturan perpajakan. Peraturan perpajakan dalam hal ini adalah PMK No. 9/PMK.03/2018, yaitu adanya perubahan terkait penyampaian SPT wajib pajak pada tahun 2018. Penelitian ini dilakukan dengan melibatkan wajib pajak orang pribadi yang melaporkan SPT. Partisipan pada penelitian ini adalah Konsultan Pajak, Pengelola Brevet Pajak, dan Pegawai Politeknik Negeri Madiun. Penelitian ini menggunakan metode kualitatif, yaitu dengan fenomenologi transedental. Penelitian ini diharapkan dapat menjadi referensi dalam pelaporan pajak oleh wajib pajak orang pribadi. Peraturan perpajakan baru, yaitu PMK No. 9/PMK.03/2018 mengubah ketentuan PMK No. 243/PMK.03/2014 tentang Surat Pemberitahuan. Salah satu perubahan yang terkandung adalah pelaporan SPT Masa Nihil. Hasil penelitian menunjukan bahwa WPOP...
The purpose of this study was to determine whether the Financial Accounting Standards for Micro, ... more The purpose of this study was to determine whether the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) were able to be understood and practiced by SMEs in Banjarejo Village, Panekan District, Magetan District. The research method used is qualitative research by direct interviews with the owners of SMEs. The data in this study are primary data obtained from interviews with MSME owners. Based on the results of literacy that have been done, this study is different from previous studies. This research uses an approach through legal and sharia views. Given the Magetan Regency, especially in the village Banjarejo is a boarding school environment. The results of this study, the community, especially SMEs in Banjarejo Magetan do not know about the presence of SAK EMKM regulations as a guide in making MSME financial reports. There is a perception of community concerns about the use of SAK EMKM. Legal and sharia perceptions of the use of PSAK EMKM are not yet...
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Papers by Nova Maulud Widodo