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All Journal EL-MUHASABA Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Majalah Ekonomi Efektor EQIEN - JURNAL EKONOMI DAN BISNIS Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi CAHAYA AKTIVA Academia Open Jurnal Insan Farmasi Indonesia Jurnal Aghniya Perspektif Akuntansi Jurnal Rekayasa, Teknologi, dan Sains Economic Reviews Journal Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Prosiding Seminar Nasional Pengabdian Masyarakat International Journal of Management Research and Economics HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Sistem Informasi, Akuntansi dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis
Puspita, Erna
Universitas Nusantara PGRI Kerdiri
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Peningkatan Keterampilan Menyusun Laporan Keuangan Menggunakan Software Zahir Accounting Bagi Siswa SMK PGRI 2 Kertosono Andy Kurniawan; Amin Tohari; Sugeng Sugeng; Puji Astuti; Mar'atus Solikah; Erna Puspita; Evita Noviani; Fine Ferda Sella Putri
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2022): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v1i4.352

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan Menyusun laporan keuangan bagi siswa kelas 3 jurusan akuntansi SMK PGRI 2 Kertosono dengan menggunakan software Zahir Accounting yang terus berkembang mengikuti perkembangan teknologi dan ilmu akuntansi. Metode pelaksanaan dilakukan melalui empat tahapan, yaitu tahap pertama adalah survey dan perizinan, tahap kedua instalasi software, tahap ketiga pelaksanaan, dan tahap keempat adalah evaluasi. Dari hasil evaluasi diketahui bahwa 90% peserta pelatihan dapat menyusun laporan keuangan menggunakan software Zahir Accounting dengan sangat baik, dan sisanya 10% dapat menyusun laporan keuangan menggunakan software Zahir Accounting dengan baik. Tanggapan dari peserta pelatihan adalah penggunaan Zahir Accounting lebih mudah jika dibandingkan dengan MYOB.
Pelatihan Akuntansi dan Pengelolaan Keuangan bagi Wirausaha Baru Kabupaten Nganjuk Linawati; Erna Puspita; Sigit Puji Winarko; Sugeng
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung 2020: Prosiding Seminar Nasional Pengabdian Masyarakat (SENAM) 2020
Publisher : Ma Chung Press

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Abstract

Perkembangan UMKM yang semakin pesat, menjadikan persaingan diantara para pelaku UMKM semakin ketat. Hal tersebut juga dirasakan oleh UMKM Kabupaten Nganjuk khususnya pelaku wirausaha baru. Ketatnya persaingan usaha menuntut pelaku wirausaha baru untuk lebih pandai dalam menjalankan usahanya dan mengelola keuangannya. Hal ini dikarenakan mereka baru merintis dan atau menjalankan usahanya. Solusi untuk mengatasi permasalahan tersebut, dengan memberikan pengetahuan dan ketrampilan tentang akuntansi dan pengelolaan keuangan. Kegiatan pengabdian pada masyarakat ini bertujuan meningkatkan pengetahuan dan ketrampilan para pelaku wirausaha baru di Kabupaten Nganjuk tentang akuntansi dan pengelolaan keuangan. Pelaksanaan pengabdian masyarakat berwujud pelatihan akuntansi dan pengelolaan keuangan, dilaksanakan selama enam hari di Kecamatan Bagor dan Kecamatan Baron, Kabupaten Nganjuk. Pelaksanaan pelatihan menggunakan metode ceramah, diskusi, tanya jawab, dan unjuk kerja. Metode ceramah dipergunakan untuk menyampaikan materi. Diskusi dan tanya jawab untuk memberikan kesempatan para peserta bertanya. Unjuk kerja dengan praktik menghitung BEP dan target laba, yang dapat dipergunakan untuk memotret usaha peserta, serta untuk menunjukkan bagaimana pengelolaan dan perkembangan usaha peserta. Antusiasme para peserta dalam mengikuti pelatihan sangat baik, ditunjukkan dengan para peserta sangat aktif bertanya, aktif dalam praktik perhitungan BEP, dan mengikuti pelatihan dari awal sampai dengan akhir dengan tertib. Pelaksanaan pelatihan ini sangat efektif, terbukti dengan meningkatnya pengetahuan dan ketrampilan akuntansi dan pengelolaan keuangan pelaku wirausaha baru. Para peserta dapat menghitung BEP dari usaha yang telah dijalankan. Peserta termotivasi memulai melakukan pencatatan pendapatan, pengeluaran, dan menargetkan penjualan diatas nilai BEP. Pelatihan ini berkontribusi positif bagi wirausaha baru dalam mengembangkan usaha.
Pelatihan Menghitung Harga Pokok Produk dan Menyusun Laporan Keuangan Sederhana Bagi Pelaku Usaha Di Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung Erna Puspita; Sigit Puji Winarko; Mar'atus Solikah; Diah Nurdiwaty
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dan keterampilan bagi pelaku usaha kecil atau UMKM di Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung dalam mengitung harga pokok produk dan menyusun laporan keuangan. Dengan HPP yang tepat maka dapat menentukan harga jual dan laba yang tepat. Selanjutnya dengan mampu menyusun laporan keuangan diharapkan pelaku usaha dapat mengetahui perkembangan usahanya secara pasti. Kegiatan pengabdian ini dilaksanakan di Balai Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung. Metode yang digunakan adalah pre-test, ceramah, praktik menghitung HPP dan menyusun laporan keuangan, dan post test untuk mengetahu sejauh mana pemahaman peserta pelatihan. Hasil kegiatan berjalan lancar dan pelaku usaha bisa memahami bagaimana cara menentukan HPP dan bisa Menyusun laporan keuangan sederhana untuk usahanya.
ANALISIS ANALISIS COST PLUS PRICING DALAM MENENTUKAN HARGA JUAL PRODUK PADA WARUNG GEPREKAN BU TIK DI KEDIRI Yenny Meilina Soesilowati; Erna Puspita; Sugeng
Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Vol. 4 No. 1 (2023): Mei 2023
Publisher : Politeknik Kutaraja

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Abstract

Cost Plus Pricing analysis is used to determine the selling price of the product at Bu Tik's geprekan stall in Kediri. The purpose of this research is to use cost plus pricing analysis to determine the selling price of the product at Warung Geprekan Bu Tik in Kediri. This method takes into account production costs and operational costs and adds a profit margin to determine the appropriate selling price. The results of this analysis indicate that the selling price which is determined using cost plus pricing can increase Warung Geprekan Bu Tik's revenue and provide stable profits for stall owners.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENGGAJIAN PADA CV CAHYO UTOMO KUBAH Devika Putri Lestari; Erna Puspita; Hestin Sri Widiawati
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 1 No. 1 (2023): Juli
Publisher : ADISAM PUBLISHER

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Abstract

This study uses a qualitative method with a case study approach. This research was conducted at CV Cahyo Utomo Kubah which is located in Sumbersari Hamlet, Mojokendil Village, Ngronggot District, Nganjuk Regency. The data used are Primary Data and Secondary Data. Data collection is done by Interview, Observation, and Documentation. To obtain the validity of the data findings, this study used a technique of checking the validity of the triangulation data, namely the data source triangulation technique and the method triangulation technique. The informants of this study are the owner and director of CV Cahyo Utomo Dome, the finance department and production employees. The analysis technique used is as follows, namely by explaining the internal control system in the payroll cycle of CV Cahyo Utomo Kubah., Explaining the existing payroll procedures of CV Cahyo Utomo Kubah and comparing the payroll accounting information system in the company with the theory of the accounting system according to Mulyadi. The results of the research show that at CV Cahyo Utomo the division of tasks has not been carried out properly, because there are still dual tasks carried out by the finance department, namely making payroll and paying salaries which should be separated, there are no documents in the form of salary slips that should be received by employees at when receiving a salary, this is clearly detrimental to employees.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018-2021 Erma Tria Oktaviani; Erna Puspita; Badrus Zaman
Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2024): Januari
Publisher : ADISAM PUBLISHER

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Abstract

The purpose of this study is to analyze the effect of company size partially on dividend policy; analyze the effect of profitability partially on dividend policy; analyze the effect of liquidity partially on dividend policy; analyze the effect of company size, profitability and liquidity simultaneously on dividend policy in companies food and beverages listed on the Indonesia Stock Exchange in 2018-2021. This study used a type of associative research. Associative research is research used to see the relationship between variables in the population. This study examines the effect of company size, profitability, liquidity on dividend policy in food and beverage companies listed on the IDX in 2018-2021. The result of this study is the result of the t test obtained the variable probability value of company size obtained a significant level of 0.010 it can be said that Ln has a significant effect on dividend policy. The results of hypothesis testing (H2) prove that there is an influence between profitability and DPR. From the results of the t test, the ROA value obtained a significant level of 0.031<0.05. The results of hypothesis testing (H3) prove that there is no influence between CR and DPR. From the results of the t test, the CR value is greater than the significant level, which is 0.949>0.05. Based on the f test that has been done, sig. <0.05 with a value of 0.022< 0.05 reflects that together (simultaneously) Ln, ROA and CR on dividend policy.
Cara Cerdas Menyikapi Pandemi Covid-19 Dengan Mengurangi Belanja Sabun Cair Dengan Memanfaatkan Jeruk Purut dan Lerak Puji Astuti; Budhi Utami; Erna Puspita
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Objective. Abstract A maximum of 250 English words with Times New he impact of the Covid-19 pandemic is still being felt by various sectors, even all levels of society. One of them is the Barokah Community Group (Pokmas Barokah), which is an association of housewives in Cerme Village, Grogol District, Kediri Regency. This community service activity aims to reduce one of the shopping posts for housewives, namely the purchase of soap for washing dishes by using kaffir lime and lerak. Many housewives in Pokmas Barokah have kaffir lime plants, but so far only use the leaves as an aromatic ingredient when cooking. The method of implementing the activities carried out by providing training and assistance in making soap. After the activity ended, housewives were able to make soap by using kaffir lime and lerak independently so that they could reduce their monthly expenses.
Analisis Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan dan Persepsi Risiko Terhadap Minat UMKM untuk Bertransaksi Menggunakan Fintech/Financial Technology Sebagai Layanan Pembayaran Digital: Studi pada UMKM Kabupaten Nganjuk Acha Bella Firdayanti; Erna Puspita; Andy Kurniawan
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.359

Abstract

This research is motivated by technological developments which are accelerating rapidly and penetrating various sectors of life. Technological progress has had many positive impacts, one of which is on the economic sector. Starting from limitations in making payments, an innovation was created that made things easier and faster. The aim of this research is to analyze whether perceived usefulness, perceived convenience and perceived risk partially and simultaneously UMKM influence interest in making transactions using Fintech/Financial Technology as a digital payment service. This research uses a quantitative approach with the causality method. In this research, the population of UMKM taken was operating in the culinary sector who were registered with the Nganjuk Regency Cooperatives and Micro Enterprises Service, totaling 544 UMKM. The sampling technique used a purposive sampling technique using the Slovin formula and the number of samples used in the research was 85 respondents obtained by distributing questionnaires/google forms. The tests carried out in this research used SPSS version 25 with multiple linear regression analysis methods. The conclusion of this research shows that perceived usefulness, perceived convenience and perceived risk partially and simultaneously have a significant influence on UMKM interest in using fintech as a digital payment service.
Analysis of the human development index (HDI) with regional financial ratios approach Yogas Andi Prima; Faisol Faisol; Erna Puspita
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Fakultas Ekonomi & Bisnis Universitas Nusantara PGRI Kediri

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Abstract

Research Objectives: In the last three years, it has been found that there is still a significant gap in the level of welfare in the province of East Java. So the objectives of this research are try to analyze the effect of the effectiveness ratio of regional original income, regional financial efficiency ratios, and the growth of regional original income toward the human development index in East Java Indonesia. Research Method: This research used panel data regression analysis techniqueswith fixed effect model. The sample of this study included all of districts and cities in East Java. The data consists of the effectiveness ratio of regional original income, regional financial efficiency ratios, and growth of regional original income and the Human Development Index in the period of 2019 until 2021. Research Findings: Based the fixed effect model, the finding of this research are the first is the effectiveness ration does not have a positive effect on the Human Development Index in Regency and City Governments in East Java. The second is the efficiency ratio has a significant effect on the Human Development Index in Regency and City Governments in East Java,. The third is the growth of regional original income does not have a positive effect on the Human Development Index in Regency and City Governments in East Java.
The Influence Of Financial Literacy, Financal Inclusion and Fintech Payment Development On The Performance Of MSMEs In Pare District Dinda Dwi Putri Betari; Erna Puspita; Andy Kurniawan
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Fakultas Ekonomi & Bisnis Universitas Nusantara PGRI Kediri

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Abstract

Research Objective: The growth of MSMEs is very rapid every year, where the rapid growth of MSMEs, business owners need to increase their knowledge in finance, utilize financial institutions as a tool for business development and also need to keep up with growing technological growth. So this study aims to find out about the effect of financial literacy, financial inclusion and the development of fintech payments on the performance of MSMEs in Pare. Research Method: This study uses an associative quantitative approach with a sample of 90 MSMEs engaged in the food and beverage sector and using fintech payments in Pare District. Samples will be collected by distributing questionnaires to informants with various terminals that have been tested for validity and reliability. Then to test it using multiple linear regression test with the SPSS application. And the acquisition of research results showing that financial literacy, financial inclusion and the development of fintech payments have a positive influence on the performance of MSMEs. Research Finding: The results of this study state that the performance of MSMEs is influenced by financial literacy, financial inclusion and the development of fintech payments.  
Co-Authors Acha Bella Firdayanti Agus sades Setiawan Ainun Fadhila Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggun Utomo Putri Anneke Shierly Frycillia Widodo Badrus Zaman Badrus Zaman Badrus Zaman Bitasari, Irna Budhi Utami Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Dhea Evanda Mu’amarotul Hidayah Diah Nurdiwaty Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dinda Dwi Putri Betari Dita Natalia Sari Dyah Ayu Paramitha Erma Tria Oktaviani Evita Noviani Evy Nulandari Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Gilang Wahyu Kristiani Hestiana, Hesti Nofiana Hestin Sri Widiawati Holyness Nurdin Singadimedja Ibnu Samsul Huda Ilmi, Aziz Rizki Miftahul Indah Rahmawati Indriastuti, Marlina Ismayantika Dyah Puspita Khoharudin, Ali Lexia Ifani Linawati Linawati Linawati Linawati Mabella Syinta Nuria Mahliatussikah , Hanik Mar'atus solikah Mirnawati Mirnawati Moch. Ardan Al Mahdi Arifin Mohammad Tawakal Al Faruq Nurrenza Azizah Paramitha, Dyah Puji Astuti Puji Astuti Puji Astuti Puspita, Ismayantika Dyah Putri Setyo Andini Putri, Wilda Karisma Reficensa Therisia Resa Putri Ningtias Riska Putri Rosita Diyah Ramadhani Rosmina, WA Ruhita Shagti Septian Dwi Arinda Shintya Mellinia Rani SIGIT PUJI WINARKO Sofa Marwa Irwanto Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Totok Triana Oktavia Oktavia Putri Yenny Meilina Soesilowati Yogas Andi Prima Zulia Kartikosari