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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal SOLMA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Bisnis Terapan Account : Jurnal Akuntansi, Keuangan dan Perbankan Kontigensi: Jurnal Ilmiah Manajemen Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian
Rosyanti, Novi
Program Studi Akuntansi, Sekolah Vokasi, Institut Pertanian Bogor
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Veterinary Other

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Android-Based Business Bookkeeping Training to Improve Financial Management of Micro, Small and Medium Enterprises (MSMEs) in Cilibende, Babakan Village, Bogor Ratih Pratiwi; Asty Khairi Inayah Syahwani; Resti Jayeng Ramadhanti; Novi Rosyanti
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.248

Abstract

MSMEs are one form of contribution that can affect economic growth in a region. MSME actors need to maintain and develop their business to a larger business scale. One of the factors in supporting the creation of progress in MSMEs is the functioning of the recording and bookkeeping system in these business fields. Based on a survey conducted on MSME actors in Babakan Village in Bogor City, 4 out of 17 MSME actors did financial records manually in a diary, but it was not in accordance with accounting standards, so business actors did not know for sure the profits and losses they received. This community service carried out for MSME actors includes basic training in daily financial recording and digital bookkeeping using the Buku Warung application, located in Babakan Village, Bogor City. The purpose of this training is to improve understanding of accounting and finance as well as facilitate business actors (MSMEs) in recording transactions and bookkeeping to support business activities. The training begins with the presentation of the material, practice in using the Warung Buku application. The results that can be achieved after the training are that all MSME actors in Babakan Village, Bogor City can record and report their business activities through the Warung Buku application..
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN UMKM (STUDI KASUS PADA UMKM DI KOTA BOGOR) Eka Merdekawati; Novi Rosyanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.973 KB) | DOI: 10.34204/jiafe.v5i2.1640

Abstract

SMEs in the city of Bogor need to be developed because the existence of MSMEs can help increase economic growth and increase regional income.  The purpose of this study is to analyze that accounting understanding and marketing strategies are factors that influence the success of MSMEs in Bogor City. The sampling technique used in this study is convenience sampling method. The sample used in this study were 41 SME owners located in Central Bogor City. The analysis technique used is the analysis of the Mutivariat dependencies using multiple regression. The results showed that Accounting Understanding influences the Success of MSMEs in Bogor City with the conclusion that H1 was accepted. While the marketing strategy has no effect on the success of SMEs in the city of Bogor with the conclusion H2 is rejected. This implies that in the future the UMKM party will increase the understanding of accounting to support the UMMM success. 
TINGKAT KEPATUHAN DAN KETERSAMPAIAN INFORMASI SPT PADA GURU DAN KARYAWAN SEKOLAH DI BOGOR: Level of Compliance and Delivery of SPT Information to Teachers and School Employees in Bogor Mela Nurdialy; Aulia Hidayati; Novi Rosyanti; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 12 No. Khusus (2022): Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian, Vol
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jstsv.12.Khusus.133-147

Abstract

Principals, teachers, treasurers, and school employees in Bogor city are individual taxpayers (WP OP). Compliant taxpayers report income and tax payments following applicable laws. WP OP should report the annual personal income tax return (SPT) electronically using e-SPT or e-filing.The Directorate General of Taxes (DGT) has published and socialized SPT reporting and provided an online DGT website to facilitate annual SPT reporting.The purpose of this study was to determine the level of compliance with tax payments and reporting of Annual PPh WP OP SPT and the level of electronic submission of Annual PPh SPT filling and delivery information to school managers (principals, teachers, treasurers, and school employees) in the city of Bogor.This descriptive qualitative research uses primary data using a survey method by distributing questionnaires with a simple random sampling to teacher respondents, principals, treasurers, and school employees in Bogor city.Most of the respondents (90%) comply with their obligations as taxpayers. All respondents considered training to fill out SPT useful, but 66% had difficulty getting information regarding procedures for filling out SPT, and 96% of respondents felt that DGT rarely held training for filling out e-SPT. Most respondents know SPT reporting information from friends, superiors, family, and office. DGT must increase the number, materials, and publication media and socialize filling out the Annual SPT to the public. ABSTRAKKepala sekolah, guru, bendahara dan karyawan sekolah di kota Bogor merupakan wajib pajak orang pribadi (WP OP). Wajib pajak yang patuh melakukan pelaporan penghasilan dan pembayaran pajak sesuai dengan undang-undang yang berlaku. WP OP sebaiknya melaporkan Surat Pemberitahuan (SPT) tahunan Pajak Penghasilan orang pribadi secara elektronik menggunakan e SPT atau e-filing.Direktorat Jenderal Pajak (DJP) telah melakukan publikasi dan sosialisasi pelaporan SPT serta menyediakan website DJP online untuk memfasilitasi pelaporan SPT Tahunan.Tujuan penelitian ini untuk mengetahui tingkat kepatuhan pembayaran pajak dan pelaporan SPT Tahunan PPh WP OP serta tingkat ketersampaian informasi pengisian dan pelaporan SPT Tahunan PPh secara elektronik pada pengelola sekolah (kepala sekolah, guru, bendahara dan karyawan sekolah) di kota Bogor.Penelitian ini termasuk jenis penelitian kualitatif deskriptif yang menggunakan data primer dengan menggunakan metode survey melalui penyebaran kuesioner dengan teknik pengambilan sampel menggunakan simple random sampling kepada responden guru, kepala sekolah, bendahara dan karyawan sekolah di kota Bogor.Sebagian besar responden (90%) patuh melaksanakan kewajibannya sebagai Wajib Pajak. Seluruh responden menganggap pelatihan pengisian SPT bermanfaat namun 66% responden kesulitan untuk mendapatkan informasi mengenai tatacara pengisian SPT dan 96% responden merasa DJP jarang mengadakan pelatihan pengisian e-SPT. Kebanyakan responden mengetahui informasi pelaporan SPT dari teman, atasan, keluarga dan kantor. DJP harus meningkatkan jumlah, materi, dan media publikasi dan sosialisasi pengisian SPT Tahunan kepada masyarakat.
REAKSI PASAR MODAL TERHADAP PENGUMUMAN VIRUS CORONA VARIAN DELTA DAN OMICRON DI INDONESIA: Capital Market Reaction to the Announcement of Delta and Omicron Corona Virus In Indonesia Resti Jayeng Ramadhanti; Lesia Fatma Ginoga; Asty Khairi Inayah Syahwani; Novi Rosyanti
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 12 No. 2 (2022): Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian, Volume 1
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jstsv.12.2.37-48

Abstract

The COVID-19 pandemic has had an impact on all industrial sectors, including the retail sector. The decline in average sales in the retail sector also affects retail stock prices. The purpose of this study is to analyze the reaction of the capital market in the retail sector by using the return movement and trading volume activity (TVA) at the time of the initial announcement of the entry of the new corona virus variant, namely the delta and omicron variants in Indonesia. Collecting data using purposive sampling, by analyzing the one sample t-test and paired sample t-test. The results of this study indicate that in the one sample t-test, the reaction of the capital market when the delta variant enters Indonesia occurs T0, while the market reaction occurs at T-2, T0 and T+1. In the paired sample t-test, there is no capital market reaction both before and after the initial announcement of the entry of delta and omicron variants. There was no significant movement of TVA before and after the initial announcement of the entry of delta and omicron variants. ABSTRAKPandemi Covid19 berdampak pada seluruh sektor industri, termasuk sektor retail. Penurunan rata-rata penjualan pada sektor retail berpengaruh juga terhadap harga saham retail. Penelitian ini dimaksudkan untuk menganalisa reaksi pasar modal pada sektor retail saat pengumuman masuknya varian baru virus corona di Indonesia yaitu varian Delta dengan menggunakan pergerakan Return dan Trading Volume Activity (TVA). Penarikan data menggunakan purposive sampling, dengan melakukan analisis uji one sample t-test dan uji paired sample t-test. Hasil dari penelitian ini menunjukkan bahwa pada uji one sample ttest reaksi pasar modal pada saat masuknya varian delta ke Indonesia terjadi T0, sedangkan pada peristiwa masuknya varian omicron reaksi pasar terjadi pada T-2, T0 dan T+1. Pada uji paired sample t-test tidak terdapat reaksi pasar modal baik sebelum dan sesudah pengumuman awal masuknya varian delta maupun omicron. Tidak terdapat pergerakan yang signifikan TVA pada sebelum dan sesudah pengumuman awal masuknya varian delta maupun omicron.
PERAN PELATIHAN DALAM MEMODERASI HUBUNGAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM Asty Khairi Inayah Syahwani; Dahri Tanjung; Lesia Fatma Ginoga; Novi Rosyanti; Reza Muqtadho
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6434

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap kinerja keuangan dan pelatihan, pengaruh pelatihan terhadap kinerja keuangan, serta menganalisis pengaruh pelatihan dalam memoderasi literasi keuangan terhadap kinerja keuangan. Sampel dalam penelitian sebanyak 35 pelaku UMKM yang berada di Kelurahan Balumbang Jaya, Kota Bogor yang menjadi anggota dan memiliki pinjaman di Koperasi KIS. Teknik analisis dalam penelitian ini menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa literasi keuangan mempunyai pengaruh positif terhadap kinerja keuangan, literasi keuangan mempunyai pengaruh positif terhadap pelatihan, pelatihan mempunyai pengaruh positif terhadap Kinerja keuangan, serta literasi keuangan memiliki pengaruh positif terhadap kinerja keuangan melalui pelatihan. Hal ini menunjukkan pentingnya literasi keuangan dalam meningkatkan kinerja keuangan UMKM. Literasi keuangan dapat dilakukan melalui pelatihan atau melalui program lembaga Pendidikan.ABSTRACTThis study aims to analyze the effect of financial literacy on financial performance and training, the effect of training on financial performance, and analyze the effect of training in moderating financial literacy on financial performance. The sample in the study were 35 MSME actors in the Balumbang Jaya Village, Bogor City who were members and had loans at the KIS Cooperative. The analysis technique in this study uses Partial Least Square (PLS). The results of this study indicate that financial literacy has a positive effect on financial performance, financial literacy has a positive effect on training, training has a positive effect on financial performance, and financial literacy has a positive effect on financial performance through training. This shows the importance of financial literacy in improving the financial performance of MSMEs. Financial literacy can be done through training or through educational institution programs.
PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN MACRO EXCEL DALAM PENGELOLAAN KEUANGAN SATE LUWES: Design of an Accounting Information System Using Excel Macros for Financial Management of Sate Luwes Pajaria, Annisa Intan; Ginoga, Lesia Fatma; Syahwani, Asty Khairi Inayah; Ramadhanti, Resti Jayeng; Rosyanti, Novi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6908

Abstract

Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to Indonesia's economic growth but often face financial management challenges. This research aims to assist MSMEs in financial management by designing a sales Accounting Information System using Excel Macros, with Sate Luwes as a case study. The data includes primary data from interviews and questionnaires, and secondary data from financial documents at Sate Luwes. The system development method employed is the waterfall model. The research identifies four types of sales transactions at Sate Luwes: on-site transactions, take-away, online, and aqiqah orders. The system design is conducted in three main stages: system analysis, system design, and system implementation. The designed system fulfills internal control components based on Mulyadi's theoretical approach, effectively focusing on application controls. Evaluation results using PIECES analysis indicate that the system successfully meets the needs and expectations of users at Sate Luwes.
PENGARUH PERTUMBUHAN PENJUALAN DAN LIKUDITAS TERHADAP PROFITABILITAS (Studi pada Perusahaan Pertambangan Subsektor Batu Bara yang Terdaftar di BEI Periode 2017-2020) Novi Rosyanti; Resti Jayeng Ramadhanthi; Iman Firman
Ekonomi & Bisnis Vol 21 No 2 (2022): Jurnal Ekonomi dan Bisnis Vol 21 No 2 Desember 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v21i2.5220

Abstract

Tujuan dari penulisan ini adalah untuk menguji pengaruh pertumbuhan penjualan dan likuiditas terhadap profitabilitas pada Perusahaan Pertambangan Sub Sector Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia Periode 2017-2020. Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan sub sector batu bara, dengan sampel penelitian sebanyak 19 Perusahaan pertambangan batu bara. Teknik sampel yang digunakan yaitu Purposive sampling. Jenis data yang digunakan dalam penelitian ini adalah dara kuantitatif dengan data sekunder yaitu laporan keuangan tahunan perusahaan yang telah dipublikasikan di website perusahaan masing-masing sesuai dengan daftar perusahaan yang terdaftar di Bursa Efek Indonesia dengan Periode 2017-2020. Teknik analisis data menggunakan analisis multivariate dependensi menggunakan regresi linier berganda. Hasil dari penelitian ini menunjukan bahwa dengan melalui uji parsial (Uji t) diperoleh hasil bahwa pertumbuhan penjualan memiliki nilai signifikansi 0,337 dengan nilai koefisien sebesar – 131 yang berati bahwa pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas yang diperhitungkan menggunakan rasio Return On Assets. Likuiditas yang diperhitungkan dengan Current Ratio melalui pengujian parsial (Uji t) menunjukan hasil nilai signifikansi sebesar 0,041 dengan koefisien sebesar 0,239, hal ini mengartikan bahwa Likuiditas berpengaruh positif dan signifikan terhadap profitabilitas perusahaan yang diperhitungkan menggunakan rasio Return On Assets Kata Kunci: Pertumbuhan Penjualan, Likuiditas, Profitabilitas, Perusahaan pertambangan
PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS WEB PADA DESA MULYAHARJA Ramadhanti, Resti Jayeng; Rosyanti, Novi; Ginoga, Lesia Fatma; Syahwani, Asty Khairi Inayah
Ekonomi & Bisnis Vol 24 No 1 (2025): Jurnal Ekonomi & Bisnis Juni 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i1.7316

Abstract

This study addresses the issues of manual financial management in Desa Wisata Mulyaharja, which is often ineffective, leading to recording errors and difficulties in financial monitoring. This research aims to design a web-based accounting information system to improve the efficiency and effectiveness of the village’s economic management. The method used is the Waterfall model, which includes the stages of planning, analysis, design, implementation, and testing. The study results indicate that this web-based system can automate the processes of financial recording and reporting, reduce the risk of manual errors, expedite decision-making, and enhance the accuracy and transparency of accounting data
ANALISIS PRICE DISCOVERY SAHAM ALIBABA DI NYSE DAN HKEX Rosyanti, Novi; Syahwani, Asty Khairi Inayah; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Saleh, Rahmat; Firmansyah, Iman
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7384

Abstract

This research analyzes the price discovery process of Alibaba shares traded on two major exchanges: the New York Stock Exchange (NYSE) with the ticker BABA and the Hong Kong Exchange (HKEX) with the ticker 9988. The methods used include the Vector Error Correction Model (VECM), Hasbrouck's Information Share (IS), and Impulse Response Function (IRF) to measure the relative contribution of each exchange in reflecting new information in stock prices. The results of the analysis show that the two exchanges have a strong long-term relationship, as indicated by the Johansen cointegration test. Based on the IS calculation, HKEX has a greater contribution to price discovery compared to NYSE, indicating that Alibaba's stock price reflects new information faster on HKEX. The IRF analysis shows that price shocks on one exchange have a significant impact on the other exchange in the short term, but the effect tends to diminish in the long term. These findings provide insight for investors in choosing a more efficient exchange for transactions and open up arbitrage opportunities based on the different roles of each exchange in price discovery.
Local Economic Empowerment Through the Implementation of Webpos in Mulyaharja Village, Bogor Rahmani, Hani Fitria; Tampubolon, Ricky Bryan D.P.; Mauludina, M. Alam; Septiani, Delina Herdian; Sriwijayanti, Irma; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Rosyanti, Novi; Inayah, Asty Khairi; Pratiwi, Ratih; Merdekawati, Eka; Hidayati, Aulia; Nurdialy, Mela; Firmansyah, Iman
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.18405

Abstract

Background: Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan adopsi sistem pencatatan keuangan digital WebPos bagi pelaku usaha di Kampung Ekowisata Mulyaharja, Bogor. Rendahnya literasi digital dan keterbatasan akses terhadap teknologi menjadi kendala utama dalam pengelolaan keuangan usaha mikro dan kecil di kawasan ini. Dengan penerapan WebPos, diharapkan para pelaku usaha dapat meningkatkan efisiensi dan transparansi dalam pencatatan transaksi mereka. Metode: Kegiatan ini dilaksanakan melalui pendekatan sosialisasi, pelatihan, dan pendampingan teknis. Pelatihan dilakukan secara langsung dengan metode partisipatif, di mana peserta mempraktikkan penggunaan WebPos dalam pencatatan transaksi sehari-hari. Evaluasi dilakukan dengan menggunakan pre-test dan post-test, observasi langsung, serta wawancara dengan peserta untuk menilai efektivitas program. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan sistem WebPos. Pelaku usaha yang awalnya mengandalkan pencatatan manual kini lebih terbiasa menggunakan sistem digital. Namun, masih ditemukan beberapa kendala dalam adaptasi teknologi, terutama terkait akses terhadap perangkat yang memadai dan kestabilan koneksi internet. Kesimpulan: Implementasi WebPos terbukti meningkatkan efisiensi pencatatan transaksi dan transparansi keuangan bagi pelaku usaha di Kampung Mulyaharja. Meskipun masih ada tantangan dalam adaptasi teknologi, pendampingan yang berkelanjutan serta dukungan dari berbagai pihak diperlukan untuk memastikan keberlanjutan digitalisasi di sektor ekowisata.
Co-Authors Asty Khairi Inayah Syahwani Aulia Hidayati Dahri Tanjung Eka Merdekawati Ginoga, Lesia Fatma Hani Fitria Rahmani Hidayati, Aulia Iman Firman Iman Firmansyah Inayah, Asty Khairi Lesia Fatma Ginoga Lesia Fatma Ginoga Merdekawati, Eka Muhammad Alam Mauludina Pajaria, Annisa Intan Rahmat Saleh Ratih Pratiwi Ratih Pratiwi Resti Jayeng Ramadhanthi Resti Jayeng Ramadhanti Reza Muqtadho Ricky Bryan Tampubolon Septiani, Delina Herdian Sriwijayanti, Irma Syahwani, Asty Khairi Inayah