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Pelatihan Penyusunan Laporan Keuangan pada UMKM di Desa Boja Kecamatan Boja Kabupaten Kendal Jawa Tengah Astohar Astohar; Yuyun Ristianawati; Prihasantyo Setyo Nugroho; Dhian Andanarini Minar Savitri
Jurnal Pengabdian Mitra Masyarakat (JPMM) Vol 4, No 1: April (2022)
Publisher : Universitas Amikom Purwokerto

Usaha Mikro Kecil dan Menengah (UMKM) di Desa Boja Kecamatan Boja mengalami perkembangan yang disebabkan adanya upaya pemerintah daerah dalam memberikan fasilitas – fasilitas untuk membuka usaha di berbagai bidang usaha. Terjadinya covid 19 pada awal tahun 2020 juga memcu minat usaha pada warga di Desa Boja Kecamatan Boja Kabupaten Kendal. Permasalahan yang muncul adalah tidak semua UMKM secara rutin melaporkan kinerja UMKM (operasional dan keuangan) sehingga kondisi keuangan tidak dapat diketahui secara dini. Metode pengabdian menggunakan ceramah, diskusi, simulasi dan tanya jawab mengenai manfaat dan kegunaan dalam penyusunan laporan. Best Practice yang telah dipersiapkan oleh penyaji atau pemateri untuk membangkitkan hasrat dan motivasi untuk memajukan UMKM di desa Boja Kecamatan Boja Kabupaten Kendal. Hasil pengabdian menunjukkan masih diperlukannya tindakan untuk meyakinkan kepada UMKM berkenaan dengan pentingnya laporan keuangan. Beberapa peserta dapat memahami dan antusias dalam mengikuti pelatihan. Alokasi waktu dan materi yang ada perlu disesuaikan serta perlu adanya evaluasi (monitoring) dalam beberapa bulan kedepan mengenai kegiatan pelatihan tersebut.

Faktor-Faktor yang Mempengaruhi Efektifitas Pengelolaan Dana Desa pada Desa-Desa di Mayong, Jepara Prihasantyo Siswo Nugroho
The Academy Of Management and Business Vol 1, No 2 (2022): Juni
Publisher : Edumedia Solution

The management of village funds is a responsibility that must be carried out by the village government as the administrative actor, and also as the manager of village funds to the community who benefit from the use of the village funds. Implementation of Transparency to the public is open about information to the public, and if the public needs this information, the public will immediately get it. With this openness, the managed village funds can be properly controlled and supervised by the authorities. While the implementation of accountability to the community must be carried out because it refers to the purpose of the existence of village funds, namely to improve community welfare, where these efforts can be carried out with community empowerment. This study uses a quantitative method with a descriptive approach. The results show that transparency has a positive and significant effect on the management of village funds. Likewise, accountability has a positive and significant effect on the management of village funds.

INKLUSI KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN DEMAK Astohar Astohar; Dhian Andanarini Minar Savitri; Yuyun Ristianawati; Prihasantyo Siswo Nugroho
Among Makarti Vol 15, No 2 (2022): AMONG MAKARTI (EDISI KHUSUS DIES NATALIS KE 38)
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v15i2.334

Perkembangan teknologi keuangan di Indonesia saat ini sangat pesat. Perkembangan fintech memunculkan inovasi beberapa aplikasi dalam layanan keuangan seperti alat pembayaran, alat pinjaman dan lain-lain mulai dikenal pada masa digital ini. Pada pelaku bisnis seperti UMKM di Kabupaten Demak juga sebagian sudah memanfaatkan teknologi keuangan ini (fintech) ini untuk kemudahan bisnis yang dijalankan. Pada hasil survey menunjukkan para UMKM masih belum maksimal dalam penggunaan fintech demikian juga untuk tingkat inklusinya juga masih tergolong rendah. Populasi dalam penelitian ini adalah seluruh UMKM di Kabupaten Demak. Pengumpulan data menggunakan data cross section dengan metode pengambilan sampel menggunakan accidental sampling. Alat analisis menggunakan regresi berganda double step dengan melakukan pengujian lainnya seperti uji normalitas, uji penyimpangan asumsi klasik, uji goodness of fit dan uji koefisien determinasi. Untuk pengujian interveningnya menggunakan sobel test dengan program SPSS dan www.danielsoper.com. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif signifikan terhadap inkluasi keuangan (H1 terbukti) dan juga berpengaruh terhadap layanan keuangan berbasis fintech (H2 terbukti). Layanan keuangan berbasis fintech berpengaruh posifit signifikan terhadap inkluasi keuangan (H3 terbukti). Layanan keuangan berbasis fintech mampu memediasi pengaruh literasi keuangan terhadap inklusi keuangan pada UMKM di Kabupaten Demak

This studyzaimsjtokexamine the management control system for the performance of small and medium enterprises (SMEs) which is mediated by the capabilities of SMEs. The sampleof this research is SMEs in Rembang Regency. Dataxcollection techn Siti Alliyah; Prihasantyo Siswo Nugroho; Panca Wahyuningsih
RESEARCH FAIR UNISRI Vol 7 No 1 (2023): Research Fair UNISRI
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/rsfu.v7i1.8390

Kajian ini bertujuan untuk mengkaji sistem pengendalian manajemen terhadap kinerja usaha kecil menengah (UKM) yang dimediasi oleh kemampuan UKM. Sampel penelitian ini adalah UKM yang ada di Kabupaten Rembang. Teknik pengumpulan data menggunakan metode survei dengan kuesioner. Teknik pengambilan sampel menggunakan proporsional cluster sampling yang dibagi berdasarkan kecamatan, dimana terdapat 14 kecamatan di Kabupaten Rembang. Ada 157 kuesioner yang dikembalikan dan diproses untuk penelitian ini. Teknik analisis data menggunakan model persamaan struktural dengan PLS. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen berpengaruh positif signifikan terhadap kinerja UKM, artinya terdapat pengaruh langsung sistem pengendalian manajemen terhadap kinerja UKM. Sistem pengendalian manajemen juga berpengaruh positif signifikan terhadap kinerja UKM dapat memediasi pengaruh sistem pengendalian manajemen terhadap kinerja UKM, artinya ada pengaruh tidak langsung sistem pengendalian manajemen terhadap kinerja UKM.

PERANCANGAN BALANCE SCORECARD SEBAGAI INSTRUMEN PENGUKURAN KINERJA PADA CV. JADI JAYA MAKMUR SEMARANG Prihasantyo Siswo Nugroho
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 9 No 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Balanced Scorecard is a company performance measurement tool thatmeasures the performance of the company as a whole, both financially andnon-financial by using four perspectives, financial perspective, customerperspective, internal business perspective, and growth and learningperspective. Balance Scorecard assessment will be done at CV JADI JAYAMAKMUR Semarang.The first action plan that must be done by CV. So Jaya Makmur is toimprove service to consumers and provide the best service to maintaincustomer loyalty. With the highest gap value of -80% and relatively lowperformance, then the company really need to improve the best service tocustomer to maintain loyalty, such as bonus in the form of purchase discount,after sales service or hold gathering for special customers. The highest gaplies in the level of customer complaints, the percentage of purchases, the levelof machine efficiency per day, the timeliness of delivery and satisfactionsurvey and employee motivation. Therefore, our action plan is to improve thequality control of the production of goods, perform better productionplanning and make the delivery schedule more efficient.

PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN POLITIK ORGANISASI SEBAGAI VARIABEL MODERASI Prihasantyo Siswo Nugroho; Tri Sumiyanti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar

The process of budgeting involves many parties, including upperlevel managers to lower level managers. While to produce an effectivebudget, managers need the ability to predict the future, taking into accountvarious factors, such as participation, commitment and budget goalsthemselves. From various studies that have been done, there areinconsistencies from the results of research. The sample in this research ishead section, head of sub section, head of department and head of departmentinvolved in preparing the budget in each Satuan Kerja Pengawas Daerah(SKPD) of Central Java. The sample used is 20 SKPD with each SKPDconsisting of 20 echelon officials involved in budget preparation. To test thehypothesis proposed in this study, the data analysis technique used is to useStructural Equation Modeling (SEM) which is operated with AMOSprogram. With the result of research that partially budgetary participationand clarity of budget target have an effect on managerial performance, whilefor organizational politics moderation variable and organizationalcommitment able to strengthen influence of budget participation and clarityof budget target to managerial performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Kasus Pada KAP Di Jawa Tengah) Prihasantyo Siswo Nugroho; Dhian Andana Rini Minar Savitri; Yuyun Ristianawati
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstrak Penelitian ini bertujuan untuk menganalisis: 1) pengaruh Akuntabilitas Auditor terhadap Kualitas Audit KAP; 2) pengaruh Kompetensi Auditor terhadap Kualitas Audit KAP; 3) pengaruh Independensi Auditor terhadap Kualitas Audit KAP. Populasinyaterdiridari90 auditor baik itu auditor senior maupun junior yang bekerja padaKantor Akuntan Publik (KAP) yang tersebar di Jawa Tengah dan teknik pengambilan sampel menggunakan metode random sampling. Teknik Pengumpulan data dilakukan dengan menggunakan kuesioner, dengancaramemberikan kuesioner kepada 90 respondenmenggunakan 2 carayaitusecara online dan offline. Kuesioner diuji validitas dan realibilitasnya sebelum dilakukan pengumpulan data penelitian, hasil pengujian menunjukkan hasil bahwa semua instrumen valid dan reliabel. Sebelum dilakukan uji analisis data,terlebih dahulu dilakukan pengujian asumsiklasik meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Analisis data yang digunakan untuk menguji hipotesis adalah dengan uji F (Goodness of fit), uji analisis regresi berganda dan uji t. Hasil penelitian ini menunjukkan bahwa: Akuntabilitas Auditor berpengaruh positif signifikan terhadap kualitas audit, Kompetensi Auditor berpengaruh positif terhadap Kualitas Audit, dan Independensi Auditor tidak berpengaruh terhadap kualitas audit. Abstract The aim of this study is to analyze: 1) the influence of the Auditor Accountability on the Audit Quality of KAP; 2) the influence of Auditor Competence on KAP Audit Quality; 3) the influence of Auditor Independence on KAP Audit Quality. The population consists of 90 auditors, both senior and junior auditors who work at Public Accounting Firms (KAP) spread across Central Java and the sampling technique uses the random sampling method. The data collection technique was carried out by using a questionnaire, by giving a questionnaire to 90 respondents using 2 methods, namely online and offline. The validity and reliability of the questionnaire were tested before the research data was collected. The test results showed that all instruments were valid and reliable. Before the data analysis test was carried out, first the classical assumption test was carried out including the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data analysis used to test the hypothesis is the F test (Goodness of fit), multiple regression analysis test and t test. The results of this study indicate that: Auditor accountability has a significant positive effect on audit quality, Auditor competence has a positive effect on Audit Quality, and Auditor Independence does not affect audit quality.

PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN POLITIK ORGANISASI SEBAGAI VARIABEL MODERASI Nugroho, Prihasantyo Siswo; Sumiyanti, Tri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The process of budgeting involves many parties, including upperlevel managers to lower level managers. While to produce an effectivebudget, managers need the ability to predict the future, taking into accountvarious factors, such as participation, commitment and budget goalsthemselves. From various studies that have been done, there areinconsistencies from the results of research. The sample in this research ishead section, head of sub section, head of department and head of departmentinvolved in preparing the budget in each Satuan Kerja Pengawas Daerah(SKPD) of Central Java. The sample used is 20 SKPD with each SKPDconsisting of 20 echelon officials involved in budget preparation. To test thehypothesis proposed in this study, the data analysis technique used is to useStructural Equation Modeling (SEM) which is operated with AMOSprogram. With the result of research that partially budgetary participationand clarity of budget target have an effect on managerial performance, whilefor organizational politics moderation variable and organizationalcommitment able to strengthen influence of budget participation and clarityof budget target to managerial performance.

PERANCANGAN BALANCE SCORECARD SEBAGAI INSTRUMEN PENGUKURAN KINERJA PADA CV. JADI JAYA MAKMUR SEMARANG Nugroho, Prihasantyo Siswo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Balanced Scorecard is a company performance measurement tool thatmeasures the performance of the company as a whole, both financially andnon-financial by using four perspectives, financial perspective, customerperspective, internal business perspective, and growth and learningperspective. Balance Scorecard assessment will be done at CV JADI JAYAMAKMUR Semarang.The first action plan that must be done by CV. So Jaya Makmur is toimprove service to consumers and provide the best service to maintaincustomer loyalty. With the highest gap value of -80% and relatively lowperformance, then the company really need to improve the best service tocustomer to maintain loyalty, such as bonus in the form of purchase discount,after sales service or hold gathering for special customers. The highest gaplies in the level of customer complaints, the percentage of purchases, the levelof machine efficiency per day, the timeliness of delivery and satisfactionsurvey and employee motivation. Therefore, our action plan is to improve thequality control of the production of goods, perform better productionplanning and make the delivery schedule more efficient.

PENGARUH LABA DAN KOMPONEN ARUS KAS TERHADAP ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode tahun 2016 – 2020) Dhian Andanarini Minar Savitri; Prihasantyo Siswo Nugroho; Ahmad Ulin Nuha
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4559

The purpose of this study is to examine and analyze gross profit, operating profit, net profit, operating cash flow, investment cash flow, financing cash flow to future cash flows in non-financial companies in the property and real estate sector listed on the Indonesia Stock Exchange. 2016-2020. The population that is the object of this study is non-financial companies in the property and real estate sector that are members of the Indonesia Stock Exchange during the 2016-2020 period, with a sampling method using purposive sampling. The analysis technique used is the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. And the sample used in this study amounted to 28 companies, namely from non-financial companies in the property and real estate sector in the Indonesia Stock Exchange during the period 2016-2020. The results showed that: (1) Gross profit has no effect on future cash flows; (2) Operating profit has no effect on future cash flows; (3) Net income has no effect on future cash flows; (4) Operating cash flows have a positive and significant on future cash flows; (5) Investment cash flows have a negative and significant effect on future cash flows; (6) financing cash flows have a negative and significant effect on future cash flows.

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