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All Journal Jurnal Ekonomi Jurnal Akademika Biologi JAE (Jurnal Akuntansi dan Ekonomi) juremi: jurnal riset ekonomi Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Akuntansi'45 EKONOMIKA45 JCOMENT (Journal of Community Empowerment) Journal of Trends Economics and Accounting Research Jurnal Riset Akuntansi dan Auditing NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Jurnal Permata Indonesia Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Nusantara Berbakti Jurnal Informasi Pengabdian Masyarakat Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Income Journal: Accounting, Management and Economic Research Neraca Manajemen, Akuntansi, dan Ekonomi Ardhi: Jurnal Pengabdian dalam Negri Realisasi: Ilmu Pendidikan, Seni Rupa dan Desain Jurnal Ekonomi, Manajemen, Akuntansi Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat Journal of Golden Generation Abdimas Jurnal Pengabdian Kepada Masyarakat Bidang Pendidikan Jurnal Akuntan Publik
Ika Wulandari
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Pengaruh Literasi Keuangan dan Kualitas Kinerja Pelaporan Keuangan Terhadap Keberlanjutan Usaha Mikro, Kecil, dan Menengah di Desa Pereng, Kabupaten Prambanan Devi Natalia; Ika Wulandari
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.76

Abstract

The observational data that highlights the significance of financial reporting for businesses especially as a way to account for the financial transactions that occur within them was the driving force for this study. The goal of this study is to ascertain how financial literacy and the performance quality of financial reports affect business sustainability in Micro, Small and Medium Enterprises in Pereng Village. Business continuity is the dependent variable that is quantitative study, whereas financial literacy and the effectiveness of financial statement quality are the independent variables. In this study, the population that became the subject of research as a whole was used as a sample in a saturated sampling approach, having a 50 responder sample size. Primary data were used to create the study's data. This data collection technique is an interview and distributes questionnaires. Data from multiple linear analysis studies were displayed using the Statistical Package for the Social Sciences (SPSS) version 25 application. The findings indicated that the level of financial statement performance has a favorable and substantial effect on business continuity while financial literacy has no bearing on it. With these findings, it is expected that the government, acting as a regulator, academia, the private sector, acting as a catalyst, and the community, acting as an enabler, will contribute significantly to the growth of financial literacy in MSMEs in Pereng Village, Prambanan District
ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KECAMATAN PLAYEN KABUPATEN GUNUNGKIDUL Ika Wulandari; Vera Y Sinaga, Yuliana; Bayu Utomo , Rochmad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.556 KB) | DOI: 10.29407/jae.v5i3.14392

Abstract

This study aims to determine the factors that influence taxpayer compliance for SMEs in the Playen District, Gunungkidul Regency. The research method used is quantitative research methods. The data source used is primary data. The population in this study is the Taxpayer of SMEs in the District Playen Gunungkidul District with a total sample of 183 respondents. The data analysis technique used is multiple linear regression analysis. The results showed that tax knowledge and quality of fiscal services partially had a positive effect on tax compliance of SMEs in the District of Playen, Gunungkidul.
Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan BUMN dengan Ukuran Perusahaan sebagai Variabel Kontrol Tusianto Dwi Sapto Aji; Ika Wulandari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3436

Abstract

This study aims to determine the effects of the Board of Directors, Board of Commissioners, Audit Committee, and Company Size on the financial performance of state-owned enterprises (SOEs). The sample was selected using purposive sampling, resulting in 26 companies meeting this study's criteria, with a total of 78 data points. The analysis techniques used were Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test, Hypothesis Testing, and Correlation Test. The results indicate that the Board of Directors has a significant positive effect on the financial performance of SOEs, as do the Board of Commissioners, Audit Committee, and Company Size. This means that the greater the number of independent variables, the higher the quality of the financial reports produced, which will be accompanied by increased company performance and will create a good network with parties outside the company.
Pelatihan Pembukuan Sederhana pada Pelaku UMKM di Sedayu Bantul Yogyakarta Legina Steisi Pandensolang; Ika Wulandari
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2024): Desember: Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i4.1619

Abstract

This community service activity aims to increase the understanding and skills of MSME players in carrying out simple, effective financial records. This training focuses on recording cash, calculating profits and losses, and separating personal and business finances. This program is aimed at MSMEs Pop Chicken and Rudi meatballs in Argumulyo Village, Sedayu District, Bantul Regency, Yogyakarta, and will be implemented from 26 August to 14 September 2024. The methods used in this activity are surveys, training and counseling, and evaluation. they are carried out through a post-test to measure the understanding of MSME players before and after training in understanding the importance of simple bookkeeping. The results of this activity show that MSME players better understand the importance of neat and structured bookkeeping and are aware of the financial risks that may occur if recording is not done properly.
Pemanfaatan Potensi Pisang Raja Melalui Pelatihan Kewirausahaan : Bolen dan Strudel Pisang Ika Wulandari; Utami, Endang Sri; Amantara, Dodi Hendra; Asifah, Sefi Aulia Nur
JCOMENT (Journal of Community Empowerment) Vol. 5 No. 4 (2024): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v5i4.849

Abstract

Pisang raja, merupakan salah satu potensi alam yang dimiliki di desa Wiladeg, Gunung Kidul Yogyakarta. Selama ini pemanfaatan pisang raja masih belum maksimal, hanya dijual mentah ke pasaraan. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan keterampilan pelaku UMKM dalam pengolahan pisang raja menjadi bolen dan strudel pisang, serta meningkatkan pemahaman mengenai penghitungan Harga Pokok Produksi dan Harga Jual. Kegiatan dilakukan dengan melibatkan 15 orang peserta. Metode yang dilakukan adalah pelatihan yang meliputi pelatihan pembuatan strudel, bolen serta penentuan harga pokok produk dan harga jual. Hasil pelatihan menunjukkan terjadinya peningkatan keterampilan mitra sasaran dalam membuat bolen dan strudel. Peserta pelatihan juga sudah paham dalam menghitung harga pokok produksi dan harga jual. Pelatihan ini berdampak terhadap peningkatan pemberdayaan masyarakat untuk menciptakan kemandirian ekonomi.
Pendampingan Pembuatan Aplikasi Sistem Pembayaran Digital (Qris) Pada Umkm Toko Kelontong Avid Tri Asih; Ika Wulandari
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 6 (2024): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v2i6.945

Abstract

Community service activities aim to increase understanding and knowledge about digital or non-cash payment systems. This service was carried out at the MSMEs of the "Bu Yani" Grocery Store located in Karanglo, Argomulyo, Sedayu District, Bantul Regency and the MSMEs of the "Bu Ratmi" Grocery Store located in Balong, Kaligintung, Temon District, Kulon Progo Regency. The stages used in service activities are 1. Observation, 2. Presentation, 3. Training and Mentoring, 4. Evaluation. The result of this service activity is that MSME actors already understand QRIS and its benefits as an effective means of payment transactions, and the two grocery store MSMEs already have a new payment instrument with non-cash payments.
PENGARUH PERPUTARAN MODAL KERJA, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2020-2022 Evalia Pulo Beda; Ika Wulandari
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8923

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perputaran modal kerja, likuiditas, dan leverage terhadap profitabilitas. Populasi penelitian adalah perusahaan manufaktur sektor food and beverage yang terdaftar di bursa efek indonesia pada tahun 2020-2022. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 24 perusahaan. Teknik pengumpulan data dilakukan dengan metode dokumentasi dan studi pustaka. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa perputaran modal kerja berpengaruh positif signifikan terhadap profitabilitas pada perusahaan manufaktur sektor food and beverage yang terdaftar di BEI. Likuiditas tidak berpengaruh signifikan terhadap profitabilitas pada perusahaan manufakutur sektor food and beverage yang terdaftar di BEI. Leverage berpengaruh negatif signifikan terhadap profitabilitas pada perusahaan manufaktur sektor food and beverage yang terdaftar di BEI periode.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP MANAJEMEN LABA Desy Sari Abi; Ika Wulandari
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8928

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan likuiditas terhadap manajemen laba pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022-2023. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan. Populasi penelitian adalah perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI tahun 2022-2023. Pengambilan sampel menggunakan teknik purposive sampling dan diperoleh 30 perusahaan dengan total 60 data observasi. Metode analisis data menggunakan analisis regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa: (1) Profitabilitas berpengaruh positif signifikan terhadap manajemen laba dengan nilai signifikansi 0,004 < 0,05; (2) Leverage tidak berpengaruh terhadap manajemen laba dengan nilai signifikansi 0,202 > 0,05; (3) Likuiditas tidak berpengaruh terhadap manajemen laba dengan nilai signifikansi 0,643 > 0,05. Implikasi dari temuan ini adalah bahwa perusahaan dengan profitabilitas lebih tinggi cenderung lebih leluasa dalam mengelola laba, sedangkan leverage dan likuiditas tidak memiliki pengaruh signifikan terhadap praktik manajemen laba. Hasil ini dapat membantu investor dan regulator dalam menilai kebijakan akuntansi perusahaan dan merumuskan kebijakan yang lebih transparan dalam pelaporan keuangan
Pengaruh Pengungkapan Sustainability Report dan Nilai Aset Tidak Berwujud Terhadap Kinerja Keuangan Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Gregorius Fico Faransahad; Ika Wulandari
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3688

Abstract

This study aims to evaluate the impact of sustainability report disclosure including the performance aspects in it (economic, environmental, social) and the value of intangible assets on financial performance projected by return on assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research is a casual comparative research that utilizes quantitative measures. The data collection method applied is documentation. Information to be researched through the IDX website as well as individual websites of the companies that are the research sample. Data analysis was carried out using descriptive statistical techniques, classical assumption tests, and hypothesis testing. The findings of this study indicate that the disclosure of economic performance has a positive impact on the company's financial performance, while the disclosure of environmental performance and social performance also has a positive impact on the company's financial performance. In addition, the disclosure of intangible asset values also has a significant positive impact on the company's financial performance.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah Pada Perusahaan Restoran (Reswara Kitchen And Coffee Tahun 2022) Vita Rahayu; Rochmad Bayu Utomo; Hasim As’ari; Ika Wulandari
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v2i1.911

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada laporan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) yaitu Reswara Kitchen and Coffe selain itu untuk mengetahui apa saja kendala yang dihadapai oleh Reswara Kitchen and Coffe dalam menerapkan SAK EMKM. Metode penelitian yang digunakan adalah metode kualitatif. Pengumpulan data dalam penelitian ini menggunakan metode wawancara untuk memperoleh data primer dan metode dokumentasi laporan keuangan untuk memperoleh data sekunder. Teknik analisis data dalam penelitian ini yaitu reduksi data (data reduction), penyajian data (data display), dan penarikan kesimpulan dan verifikasi (conclusion drawing/verification). Hasil penelitian menunjukkan Reswara Kitchen and Coffe belum sepenuhnya sesuai dalam menerapkan SAK EMKM pada laporan keuangan, yaitu bulum menyajikan informasi komparatif dalam penyajian laporan keuangan, belum membuat catatan atas laporan keuangan yang sesuai dengan SAK EMKM. Adapun kendala dalam menerapkan SAK EMKM, yaitu keterbatasan pemahaman sumber daya manusia yang bekerja dibidang administrasi belum memahami SAK EMKM yang telah berlaku dan dalam membuat laporan keuangan belum mempunyai sistem dan masih manual.
Co-Authors Afni Rosalina Amantara, Dodi Hendra Asifah, Sefi Aulia Nur Avid Tri Asih AYU WULANSARI Azza Nur Zubaidah Charisma Kuriata Ginting Suka Debby Febrianti Desfita Eka Putri Deskoni Desy Sari Abi Devi Natalia Dewi Wulandari Dodi Hendra Amantara Dora Amelya Dwi Nur Indah Sari Elvika Fit Ari Shanty Endang Sri Utami Enny Savitri Erna Sudarmawanti Eva Vitari Br Ginting Evalia Pulo Beda Farida Subowo Fudji Sri Mar’ati Gregorius Fico Faransahad Hasim As'ari Is Fadhillah Legina Steisi Pandensolang Leni Rahmayana M. Yogi Riyantama Isjoni Meiliana Rizkyani Meylina Putri, Anggreini Mohd.Ideal Kurniawan Munifatul Izzati Mutia Hafiza Nur Achmadi Nur Laily Harfita Nur Rohma Puspitasari Nurhanimah Qori Annisa Rasuli Rasuli Rico Firmansyah Rizkyani, Meiliana Rochmad Bayu Utomo RR. Ella Evrita Hestiandari Seffina Irnanta Sefi Aulia Nur Asifah Selfitrida A. Yani Sri Haryanti Syarifah Syarifah Syarifah Tari Yuniar Espandiarti Tusianto Dwi Sapto Aji Vera Y Sinaga, Yuliana Vidya Dina Indaryanti Vita Rahayu Yantini Yantini Yudas Tadius Andi Candra Yulia Djahir Yusriva, Salma