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Pelatihan Menyusun Laporan Keuangan Berbasis SAK EMKM Bagi UMKM Peternak Ayam di Desa Karangduren Kecamatan Balung - Kabupaten Jember Susbiyani, Arik; Nursaid, Nursaid
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 1 (2024): Jurnal Abdimas Independen, Mei 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i1.1083

Pengabdian kepada masyarakat ini bertujuan untuk menemukan soluasi terhadap masalah yang dihadapi oleh mitra, yaitu kemampuan mitra untuk mengases dana KUR dengan imbal jasa yang kecil masih rendah. Hal ini terkait terbatasnya pengetahuan mitra tentang konsep kesatuan usaha, minimnya sumber daya manusia yang memiliki keterampilan keuangan, dan mereka belum dapat menggunakan tenaga professional akuntan. Hal ini dapat mengakibatkan kesulitan dalam menyusun laporan keuangan yang akurat sehingga belum adanya laporan keuangan yang memadai sebagai tolak ukur kinerja usaha. Selain itu, laporan keuangan juga bermanfaat bagi manajemen untuk mengendalikan usaha. Solusi yang disepakati antara tim peneili denga mitra adalah dengan memberikan pengetahuan kepada pelaku UMKM tantang pentingnya laporan keuangan dalam dunia usaha dan pendampingan penyusunan laporan. Metode yang digunakan oleh tim adalah memberikan pelatihan proses akuntansi yang dilanjutkan pendampingan. Hasil pelatihan menunjukan bahwa peserta memiliki tingkat keseriusan dan keinginan yang tinggi untuk memahami proses penyusunan laporan keuangan berbasis SAK EMKM

Testing Mediation Disclosure Of GHG On The Relationship Between Corporate Governance And Firms’ Value Susbiyani, Arik; Animah, Animah
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.34412

Purpose: The aim of this research is to examine the mediating effect of disclosure of GHG on the relationship between corporate governance represented by independent commissioners, board of directors, and management ownership on firm value Methodology/approach: The research uses panel data from the annual reports of manufacturing companies listed on the IDX from 2020 to 2022 totaling 114 data. Findings: This result shows that Corporate governance contributes positively to disclosure of GHG and firm’s value. Disclosure of GHG can improve a firm's value when the role of independent commissioners and managerial ownership mechanisms are effective in controlling the management. However, the board of directors does not contribute to firm’s value. Practical implications: These findings can motivate companies to optimize the environment by utilizing environmentally friendly technology that has added value, namely by the actions of reusing, reducing and restoring. Managers who care about green investment will be more open in disclosing GHG so that they get a good response from stakeholders Originality/value: There are still limited research references regarding corporate governance on company value mediated by disclosure of GHG. This research develops previous research by exploring modified GHG disclosure in a mediation model.

Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru Rahmawati, Intan Nur; Susbiyani, Arik; Nuha, Gardina Aulin
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1644

The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting

Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru Rahmawati, Intan Nur; Susbiyani, Arik; Nuha, Gardina Aulin
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1644

The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting

Role of Personal Savings in Financial Tech Impact on Family Planning in Indonesia Cahyono, Dwi; Susbiyani, Arik; Lestari, Evi; Fauziyah, Fauziyah; Qomariah, Nurul; Guntur, Yohanes Sri
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 1 (2025): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i1.494

The study explored the impact of financial technology (FinTech) on family financial planning (FFP) among young families in Indonesia, with a focus on Personal Saving Orientation (PSO) as a moderating variable. Financial technology has significantly transformed personal financial management, enabling better access to tools for budgeting, tracking, and saving. However, its direct impact on FFP remains underexplored, especially in developing countries like Indonesia.This research aims to analyze the role of FinTech in shaping financial behaviors and examine PSO moderating influence on the relationship between FinTech adoption and FFP. The study employed a quantitative approach using Structural Equation Modeling (SEM) to analyze data collected from 217 young families. The variables examined include PSO, FinTech adoption, and FFP. The findings reveal that FinTech positively impacts PSO (estimate = 0.799, p-value = 0.000), highlighting its role in improving financial habits and saving behaviors. While the direct relationship between FinTech and FFP is not significant (p-value > 0.05), PSO effectively enhances FinTech influence on FFP, emphasizing its critical role as a moderating factor. This study underscores the importance of integrating PSO into financial strategies to optimize the benefits of FinTech, particularly for young families. These findings provide practical insights for FinTech developers to design tools that promote saving behaviors and for policymakers to encourage financial literacy and inclusion. By aligning with Sustainable Development Goals (SDGs), this research contributes to poverty reduction, economic stability, and financial well-being.

Effect of Leadership Style and Compensation on Employee Performance With Job Satisfaction as Intervening Variable (Study at Fatimah Islamic Hospital Banyuwangi) Suprapto, Suprapto; Sanosra, Abadi; Susbiyani, Arik
International Journal of Management Science and Information Technology Vol. 2 No. 1 (2022): January - June 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v2i1.464

Fatimah Islamic Hospital Banyuwangi is one of the Muhammadiyah network hospitals in Banyuwangi Regency which has a very important function in efforts to increase the level of health in the Banyuwangi community. Therefore, the performance of hospital employees is very important for achieving overall hospital performance. This study aims to determine the direct and indirect effect of leadership style, compensation on employee performance through job satisfaction on employees of the Fatimah Islamic Hospital in Banyuwangi. This research is a quantitative research. The data collection instrument used a questionnaire which was distributed to 109 respondents. The analysis technique of Structure Question Modeling (SEM) was using the statistical software SmartPLS version 3.0. Based on the research results obtained empirical facts in the form of: (1) Leadership style has a positive and significant effect on job satisfaction of 0.000; (2) Compensation has a positive and significant effect on job satisfaction of 0.002; (3) Leadership style has a positive and significant effect on employee performance of 0.027; (4) Compensation has a positive and significant effect on employee performance of 0.022; (5) Employee job satisfaction has a positive and significant effect on employee performance of 0.020; (6) Leadership style has a positive and significant effect on employee performance with job satisfaction as a mediator of 0.038; (7) Compensation has a positive and significant effect on employee performance through job satisfaction of 0.033.

Transformasi Digital Desa: Pembuatan Website Profil Desa Singojuruh sebagai Upaya Peningkatan Akses In-formasi Ilmi, Nailatul; Vani, Faradina Gita; Susbiyani, Arik
JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Vol 6, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiwakerta.v6i1.22636215

Era informasi ditandai dengan kemajuan teknologi yang memengaruhi berbagai aspek kehidupan, termasuk kebutuhan masyarakat dalam memperoleh informasi. Salah satu implementasi dari kemudahan akses informasi adalah penerapan sistem e-government, seperti pembuatan website desa. Website desa berfungsi sebagai sarana penyebaran informasi, pengenalan potensi desa, serta peningkatan transparansi dalam layanan publik. Kegiatan pengabdian ini dilakukan oleh Kelompok 4 KKN-Tematik Universitas Muhammadiyah Jember di Desa Singojuruh, Kecamatan Singojuruh, Kabupaten Banyuwangi. Metode yang digunakan dalam pengumpulan data meliputi observasi dan wawancara untuk mengidentifikasi kebutuhan desa. Hasil analisis menunjukkan bahwa Desa Singojuruh belum memiliki website desa yang aktif, padahal keberadaannya sangat diperlukan untuk mendukung promosi potensi desa, terutama dalam bidang UMKM dan kebudayaan lokal. Pembuatan website ini menggunakan metode Waterfall, yang terdiri dari lima tahapan: Requirement, Design, Development, Testing, dan Maintenance. Dengan adanya website profil desa, diharapkan masyarakat dapat lebih mudah mengakses informasi penting, serta meningkatkan daya tarik desa bagi investor dan wisatawan. Program ini menjadi langkah awal dalam mendukung transformasi digital desa dan memperkuat peran teknologi dalam pembangunan daerah.

Eksplorasi Pengalaman Guru dan Siswa dalam Implementasi Literasi Keuangan di Sekolah Menengah Pertama di Jember: Pendekatan Grounded Theory Dwi Ristantri, Citra; Cahyono, Dwi; Santoso, Budi; Susbiyani, Arik
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.29655

This study aims to analyze the experiences of teachers and students in the implementation of financial literacy at school. The method used in this research is qualitative research with the Grounded Theory method, which aims to explore in depth the experiences of teachers and students in the implementation of financial literacy in schools. Data obtained from interviews and documentation through informants. The results of the study show that the implementation of financial literacy in junior high schools depends not only on the teaching materials provided, but also on interactive teaching methods, policy support and school resources, as well as family involvement in shaping students' financial habits. Therefore, to create a young generation with good financial literacy, a holistic approach involving various parties is needed, including teachers, schools, parents and students' social environment. Overall, the conceptual model developed in this study shows that the implementation of financial literacy in junior high schools cannot stand alone, but requires support from various parties, including schools, families, and the social environment

Innovation Work Behavior as Mediator of Social Support and Engagement on Performance: Perilaku Inovasi sebagai Mediator Dukungan Sosial dan Keterlibatan terhadap Kinerja Wicaksono, Prayogi; Susbiyani, Arik; Zakiyyah, Amalina Maryam
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12247

General Background: Public service innovation represents a vital element in strengthening governance effectiveness, particularly within regional early warning systems. Specific Background: In Banyuwangi Regency, the Sistem Deteksi Dini Kewaspadaan Daerah (SIDEDIWASDA) application aims to digitalize conflict vigilance reporting, yet disparities in operator performance persist due to limited social support and engagement. Knowledge Gap: Despite studies linking social support and work engagement to performance, few have examined Innovation Work Behavior (IWB) as a mediating factor within technology-based governance settings. Aims: This study investigates the direct and indirect effects of social support and work engagement on operator performance, with IWB as a mediator. Results: Using data from 124 respondents analyzed via SEM–WarpPLS, findings reveal that social support (β=0.298; p=0.001) and work engagement (β=0.249; p=0.001) significantly enhance performance, both directly and through IWB (β=0.346; p=0.001). Novelty: The study introduces an integrated behavioral model linking psychological and innovative aspects of operators within a public-sector digital system. Implications: These results highlight the importance of continuous capacity-building and teamwork culture to optimize digital governance implementation and elevate civic service quality. Highlights: IWB mediates the link between social support and performance. SEM–WarpPLS confirms all variables significantly influence outcomes. Promotes continuous training and teamwork in digital governance. Keywords: Social Support, Work Engagement, Innovation Work Behavior, Operator Performance, Digital Governance

Peran Financiall Distress Sebagai Variabel Mediasi Dalam Ratio Keuangan Pengaruhnya Terhadap Firm Value Martini, Ni Nyoman Putu; Firmansyah, Ichwan Gayuh; Susbiyani, Arik
Jurnal Manajemen dan Bisnis Indonesia Vol. 9 No. 1 (2023): Edisi Bulan Juni
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v9i1.423

Firm value merupakan value yang mencerminkan berapa harga yang mampu dibayar oleh investor untuk suatu corporations. karena firm value dapat memberikan kemakmuran yang maksimal bagi pemegang saham secara maksimum apabila harga saham meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan liquiditas, leverage, profitabilitas terhadap financial distress dan firm value. Corporations kelapa sawit yang terdaftar di Bursa Efek Indonnesia tahun 2015-2020 merupakan populasi dari penelitian ini. Sedangkan metode purpposive sampling, merupakan tehnik yang dipakai dalam pengambilan sample. Teknnik analis data menggunakann Structural Eqquation Moddelling (SEM) Warrp PLS 7,0. Hasil penelitian menunjukkan bahwa liquditas berpengaruh positif dan tidak signifikan terhadap firm value. Leverage dan financial distress secara terpisah berpengaruh positif dan signifikan terhadap firm value. Profitabilitas berpengaruh negatif tetapi tidak signifikan terhadap firm value.. Liquiditas berpengaruh positif dan signifikan terhadap financial distress. Leverage berpengaruh negatif dan signifikan terhadap financial distress. Profitabilitas berpengaruh positif dan signifikan terhadap financial distress. Liquiditas berpengaruh positif dan signifikan terhadap firm value yang dimediasi financial distress. Leverage berpengaruh negative dan signifikan terhadap firm value yang dimediasi financial distress. Profitabilitas berpengaruh positif dan signifikan terhadap firm value yang dimediasi oleh variable financial distress

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