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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) DEVOSI Jurnal Bakti Bagi Bangsa
Tama, Annafi Indra
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EFFECT OF MANAGERIAL OWNERSHIP, DEBT COVENANT, POLITICAL COST AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM LEVELSd Growth Opportunities On Accounting Conservatism Levels Nuraeni, Chusnul; Tama, Annafi Indra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i03.591

Abstract

The purpose of this study was to determine the effect of managerial ownership, debt covenants, political costs and growth opportunities on the level of accounting conservatism, case studies on manufacturing companies listed on the Indonesia Stock Exchange 2011-2015. Testing this hypothesis uses multiple regression analysis. The regression coefficient test (T Test) in this study shows that the debt covenant and growth opportunities have a significant negative effect on the level of accounting conservatism, while the managerial ownership and political cost variables have no significant effect on the level of accounting conservatism. Suggestions for this study are to be able to expand the research sample so that the results can be generalized and can also be used to add or replace other variables that can affect accounting conservatism.
PENGABDIAN UNTUK NEGERI MELALUI KOPERASI DENGAN APLIKASI KEUANGAN “SIKIRUN” Tama, Annafi Indra; Sumadyo, Malikus; Rofieq, Ainur; Alrasyid, Harun; Nuryono, Rahmat
DEVOSI Vol 6 No 1 (2025): Devosi: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/devosi.v6i1.10524

Abstract

In the era of digitalization, cooperatives in Indonesia face challenges in preparing financial reports that are accurate, efficient, and transparent. Koperasi Panca Sejahtera Bersama (KOPASMA), located in Bekasi Regency, still encounters limitations in system-based financial recording and reporting. Therefore, innovation in the form of a financial information system is required. This community service activity aims to enhance KOPASMA’s capacity through the design and implementation of a cooperative financial application, namely the Financial Information System for Cooperatives for the Nation (SIKIRUN). The implementation method includes a needs analysis, system design, application development, user training, and assistance during implementation. Additionally, to enhance the cooperative's competitiveness in the digital era, this initiative also involves digital marketing strategies, including registering KOPASMA on various e-commerce platforms such as Shopee, Tokopedia, Instagram, and WhatsApp Business, as well as developing a cooperative website to provide information to stakeholders. The documentation of this activity has been compiled into an educational video published on the institution's YouTube account to maximize its impact. Furthermore, the innovation in the design of the cooperative financial accounting system has been registered as Intellectual Property Rights (IPR) with the Ministry of Law and Human Rights of the Republic of Indonesia. The results of this activity indicate that the implementation of SIKIRUN has significantly improved the efficiency and accuracy of cooperative financial reporting. The utilization of digital platforms has also positively influenced marketing strategies and expanded the cooperative's business reach. Thus, this initiative contributes to strengthening cooperative financial governance and promoting the digital transformation of cooperatives in Indonesia.
PELATIHAN DESAIN LOGO DENGAN APLIKASI CANVA DALAM MENINGKATKAN BRANDING UMKM DESA RIDOMANAH Humairoh, Rizka; Tama, Annafi Indra; Rahmawati, Rafika
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10412

Abstract

Logo design training is one effort that can be made to improve branding for micro, small and medium enterprises (MSMEs). In this case, MSMEs in Ridomanah Village need to strengthen their visual identity to face increasingly fierce market competition. Through this community service program, training is provided in creating logos using the Canva application, which is easy to access and use by MSMEs. The methods used in this training include socialization about the importance of branding, as well as direct practice in designing logos that suit the characteristics of each business. This training is expected to be able to help MSMEs create an attractive and professional visual identity, so as to increase competitiveness, expand market reach and strengthen consumer loyalty. The results of this program are not only beneficial for MSMEs in improving branding, but also provide new insight for business actors regarding the importance of logo design in building a strong business image.
SOSIALISASI PENGELOLAAN KEUANGAN INKLUSIF BAGI UMKM PADA DESA RIDOGALIH Nurdianto, Muhammad Alif; Tama, Annafi Indra; Rahmawati, Rafika
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10435

Abstract

Ridogalih Village faces serious financial inclusion issues, particularly among Micro, Small, and Medium Enterprises (MSMEs). A lack of understanding regarding financial management and access to both formal and informal financial institutions has led many MSMEs into unsustainable debt cycles. As a result, the village has been categorized as a red zone by Bank Indonesia due to high levels of non-performing loans and a significant number of MSMEs being blacklisted by banks. To address this issue, this community service program was conducted with the aim of enhancing financial literacy among MSME actors, enabling them to better understand financial inclusion concepts as well as the benefits and risks associated with engaging with financial institutions.The methods used in this program included socialization, training, and direct assistance for MSMEs. The materials covered financial management fundamentals, debt management strategies, and the use of safer and more accessible digital financial services. The results of this initiative indicate an improvement in the community's understanding of financial inclusion and more sustainable financing alternatives. Several MSMEs have started implementing more structured financial record-keeping and are considering financing options that align with their business capacities. Additionally, there has been an increase in MSME participation in financial programs provided by formal financial institutions, reducing dependence on unregulated debt. This program is expected to contribute to the continuous development of financial literacy in Ridogalih Village, enabling MSMEs to manage their finances more wisely and prevent future non-performing loans.
Co-Authors Ainur Rofieq Harun Alrasyid Humairoh, Rizka Malikus Sumadyo Nuraeni, Chusnul Nurdianto, Muhammad Alif Rafika Rahmawati Rahmat Nuryono