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Traditional Market Accounting: Management or Financial Accounting? Wiyarni, Wiyarni
Asian Journal of Accounting Research Vol 2, No 1 (2017): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.452 KB) | DOI: 10.20473/ajar.V2I12017.4621

Abstract

The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers. This is because their transactions with vendors, creditors, and customers are very simple. This study used interpretive paradigm. Data was collected using in-depth interview and direct interaction with four informants from three traditional markets. Data is analyzed by organizing them, breaking them into manageable units, coding them, synthesizing them, and searching for patterns. Based on the analysis, this study found that the accounting area of traditional market activities is management accounting rather than financial accounting.
HUBUNGAN KEPATUHAN MINUM OBAT KUSTA DAN DUKUNGAN KELUARGA DENGAN KECACATAN PADA PENDERITAKUSTA DI KABUPATEN KUDUS Wiyarni, Wiyarni; indanah, indanah; Suwarto, Tri
Jurnal Ilmu Keperawatan dan Kebidanan Vol 4, No 1 (2013): JURNAL ILMU KEPERAWATAN DAN KEBIDANAN
Publisher : STIKES Muhammadiyah Kudus

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Abstract

Pengobatan penderita untuk memutuskan mata rantai penularan, menyembuhkan penyakit penderita dan mencegah terjadinya cacat atau mencegah bertambahnya cacat yang sudah ada sebelum pengobatan. Selain kepatuhan minum obat, faktor yang berpengaruh terhadap kecacatan pada penderita kusta adalah peran keluarga untuk melakukan upaya pencegahan. Tujuan penelitian ini adalah untuk mengetahui hubungan kepatuhan minum obat kusta dan dukungan keluarga dengan kecacatan pada penderita kusta di Kabupaten Kudus.Jenis penelitian yang dilakukan adalah penelitian korelasional  dengan pendekatan cross sectional. Populasi pada penelitian ini adalah semua penderita kusta di Kabupaten Kudus sejumlah 77 orang. Tehnik sampling yang digunakan ini adalah tehnik total sampling. Instrumen yang digunakan adalah kuesioner. Uji hipotesis penelitian dengan menggunakan uji chi-square.Hasil penelitian diperoleh sebagian besar penderita kusta tidak patuh dalam minum obat yaitu sebanyak 48 orang (62,3%), sebagian besar keluarga tidak mendukung penderita kusta yaitu sebanyak 47 orang (61%), sebagian besar penderita kusta mengalami kecacatan tingkat 1 yaitu sebanyak 43 orang (55,8%). Nilai p value adalah 0,003 da 0,004 (< 0,05). Dapat disimpulkan ada hubungan kepatuhan minum obat kusta dengan kecacatan pada penderita kusta di kabupaten Kudus, ada hubungan dukungan keluarga dengan kecacatan pada penderita kusta di kabupaten kudus tahun 2013 (p value 0,004 < 0,05).Diharapkan tenaga kesehatan memeprtimbangkan dalam pengambilan tindakan terhadap upaya peningkatan kepatuhan minum obat dan keefektifan pelatihan perawatan diri terhadap peningkatan dukungan anggota keluarga penderita kusta.
LIVING IN HARMONY:FINANCIAL REPORTING OBJECTIVE OF JAVANESE TRADITIONAL MARKET TRADERS Wiyarni, Wiyarni; Triyuwono, Iwan; Ludigdo, Unti; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Accounting conceptual framework consists of two main components, they are the objectives of financial reporting and the concepts that resultand follow logically from those objectives.Modern retail market usually uses this conceptual framework to prepare its financial reporting. The purpose of this study is to define the financial reporting objectives of Javanese traditional market traders who have different concept with modern retail market traders because they have different culture. This study uses grounded theory method to explore the accounting values of Javanese traditional market traders.  Using 7 informants in 4 traditional markets in South of Malang, it is found that the feeling of grateful for whatever they got (nrimoingpandum) and great tolerance each other (among roso) as a foundation for their simple accounting reporting.  This study comes with living in harmony as a financial reporting objective of Javanese traditional market trader. Key words: Javanese traditional market, grounded theory, living in harmony.
Traditional Market Accounting: Management or Financial Accounting? Wiyarni
Asian Journal of Accounting Research Volume 2 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-01-B002

Abstract

The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers. This is because their transactions with vendors, creditors, and customers are very simple. This study used interpretive paradigm. Data was collected using in-depth interview and direct interaction with four informants from three traditional markets. Data is analyzed by organizing them, breaking them into manageable units, coding them, synthesizing them, and searching for patterns. Based on the analysis, this study found that the accounting area of traditional market activities is management accounting rather than financial accounting.
PKM OLAHAN IKAN TUNA DESA SITIARJO KEC.SUMBERMANJING WETAN KAB.MALANG JAWA TIMUR Wiyarni Wiyarni; Eko Sudjawoto
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 2 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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Abstract

Partners in the Community Partnership Program (PKM) are micro entrepreneurs making shredded tuna, smoked fish and tuna crackers in Sitiarjo Village Sumbermanjing Wetan District Malang Regency. The raw material for making partner products, namely tuna fish, is obtained from Sendang Biru Beach, which is the biggest auction place for fish in East Java, about 10 thousand tons of tuna and / or tuna fish per year is caught by fishermen on Sendang Biru Beach. The problem faced by partners is the quality of shredded products and their packaging is low so as to make products prone to damage. In addition, the level of productivity is low due to the use of small capacity cooking utensils, managerial skills and knowledge (work), work ethics, marketing management that is understood by partners is very limited and there is no financial recording.The method used during the implementation of this service is the method of active participation between program implementers and partners in providing raw materials and places during the serviceThe solution to solve the problems faced by partners is to design and reduce oil content, increase the capacity of cooking utensils, vacuum sealers, and trainings (entrepreneurship, marketing and bookkeeping).
Pelatihan Kewirausahaan Berbasis Teknologi: Pasar Online Bunyamin Bunyamin; Siti Munfaqiroh; Lailatus Sa’adah; Rina Rahmawati; Widanarni Pudjiastuti; Lindananty Lindananty; Dwi Danesti Deccasari; Marli Marli; Didik Priyo Sugiharto; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
Jurnal ABM Mengabdi Vol 8 No 1 (2021): Juli
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v8i1.857

Abstract

Tujuan kegiatan ini adalah agar pelaku usaha memiliki pengetahuan tentang aplikasi media promosi dan pemasaran online yang efektif bagi peningkatan penjualan produknya. Permasalahan yang dimiliki pelaku Usaha Kecil Mikro dan Menengah (UMKM) di Kelurahan Mojolangu Kecamatan Lowokwaru Kota Malang yaitu masih menjalankan usahanya dengan sistem tradisional, dan belum memiliki pengetahuan memadai tentang pemasaran secara online serta belum memiliki ketrampilan yang memadai dalam menggunakan media sosial berbasis web. Metode pendekatannya adalah berupa pelatihan kewirausahaan berbasis teknologi pasar online. Hasil pengembangan dan evaluasi kegiatan dapat disimpulkan bahwa terdapat peningkatan pengetahuan dan ketrampilan dalam hal pemanfaatan media berbasis web dengan terwujudnya pasar online sebagai sarana kegiatan promosi dan pemasaran produk mereka.
Cerdas Mengelola Keuangan Rumah Tangga Bagi Ibu-Ibu Kelurahan Mojolangu Kota Malang Bunyamin Bunyamin; Siti Munfaqiroh; Lailatus Sa’adah; Rina Rahmawati; Widanarni Pudjiastuti; Lindananty , Lindananty; Dwi Danesti Deccasari; Marli Marli; Didik Priyo Sugiharto; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
Jurnal ABM Mengabdi Vol 9 No 01 (2022): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v9i01.1039

Abstract

Family financial planning is a strategy to achieve family financial goals in the short and long term. Good financial planning certainly cannot be separated from good financial management, because good financial management attitudes start from the implementation of good financial attitudes. Partners in this Community Service Program are women in the Mojolangu village, Lowokwaru sub-district, Malang city. The method of implementing this service is the interview, presentation and discussion method. Based on the results of the interviews, it can be concluded that the problems that occurred, namely: (1) lack of public knowledge in managing family finances and also good financial planning. (2) The community has not recorded their results (3) there are still many mothers who lack knowledge about the importance of saving as a priority. The solutions offered in this service are as follows: (1) provide education/knowledge about the importance of how to manage family finances smartly and carefully, (2) the service team provides education/knowledge about the importance of recording and household financial income from business results, (3) the proposing team will provide education / insight related to the importance of knowledge about saving and investment activities.
Implemtasi Urban Farming Sebagai Konsep Pertanian Kota Untuk Ketahanan Pangan Bunyamin Bunyamin; Siti Munfaqiroh; lailatus sa&#039;adah; Widanarni Pudjiastuti; Lindananty Lindananty; Dwi Danesti; Marli Marli; Rina Rahmawati; Didik Priyo Sugiharto; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 2, No 3 (2022): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.856 KB) | DOI: 10.31764/transformasi.v2i3.11294

Abstract

Kota Malang terus menggencarkan pertanian perkotaan melalui urban farming mulai dari tingkat RT/RW hingga ke perkantoran. Urban farming merupakan kegiatan produktif untuk memanfaatkan ruang terbuka serta sebagai optimalisasi lahan pekarangan dan lahan kosong sekitar rumah. Urban farming juga bertujuan untuk pemberdayaan masyarakat dalam penganekaragaman konsumsi pangan berbasis sumber daya lokal. Warga di Kelurahan Mojolangu khususnya di kawasan RT 04 RW 18 saat ini sedang menjalankan program urban farming dengan membudidayakan berbagai jenis tanaman, buah dan sayuran dengan berfokus pisang sebagai tanaman icon kampungnya. Kegiatan pengabdian ini bertujuan untuk menerapkan konsep urban farming agar dapat memenuhi ketahanan pangan, meningkatkan kesejahteraan masyarakat dan juga menjadikan lingkungan semakin hijau dan sehat. Tahapan dalam kegiatan ini meliputi pengondisian lapangan pada saat survei dan pelaksanaan kegiatan; menyiapkan bahan- bahan yang disumbangkan kepada warga RW 18 Mojolangu; melakukan dokumentasi; dan membantu menyusun laporan kegiatan. Hasil dari kegiatan pengabdian ini berupa konsep urban farming yang diterapkan di RW 18 Kelurahan Mojolangu, Kecamatan Lowokwaru Kota Malang
MENUMBUHKAN JIWA WIRAUSAHA UNTUK MENINGKATKAN KEMANDIRIAN IBU-IBU PKK DESA ARGOSARI Bunyamin Bunyamin; Siti Munfaqiroh; Lailatus Sa’adah; Widanarni Pudjiastuti; Lindananty Lindananty; Dwi Danesty D.; Marli Marli; Rina Rahmawati; Didik Priyo S.; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 7: Desember 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i7.3981

Abstract

Argosari Village is a village that is very active in making efforts to improve the welfare and economy of its citizens by providing various knowledge and skills, especially for PKK and Karang Taruna women. The results of observations and preliminary interviews showed that most of the people of Argosari village did not know that entrepreneurship is a person's ability to create jobs for himself and others. This service aims to help the community to develop self-confidence, as well as a need for achievement so that a high work ethic arises, and is happy to work hard. The method used is to socialize the program, provide materials, training and mentoring. The result of this service is the increase in participants' skills in sewing bags and masks as well as assembling mask connector materials.
Manajemen Kesehatan Dalam Menghadapi Usia Senja Bunyamin Bunyamin; Siti Munfaqiroh; )Lailatus Sa’adah; Widanarni Pudjiastuti; Lindananty Lindananty; Dwi Danesti; Marli Marli; Rina Rahmawati; Didik Priyo Sugiharto; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
Jurnal ABM Mengabdi Vol 10 No 1 (2023): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v10i1.1208

Abstract

An understanding of health is very important, especially for women at an old age,because there have been many changes in bodily functions, muscles, bones andjoints, and respiration so that they are susceptible to health problems. One of theactivities to keep you healthy in dealing with changes in body function is exercise.In this regard, LPPM STIE Malangkucecwara held coaching and mentoringactivities in Mojolangu Village, Lowokwaru District, Malang City. This activityaims to (1) provide health insights to elderly woman about the importance ofexercise (2) provide proper sports knowledge for elderly women. By providinginsight into the importance of exercise for the elderly, it is hoped that it canimprove health, improve quality of life and reduce the need for medicines forelderly women