Articles
<![CDATA[Analysis of Funds for Community Empowerment Programs for Economic Development ]]>
<![CDATA[Setianingsih, Novie Astuti]]>;
<![CDATA[Aalin, Elmi Rakhma]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 18 No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v18i1.2756
<![CDATA[This research is concerned to analyze the possible economic impacts caused by infrastructure development. This research focuses on a community empowerment program called Prodamas, from the City of Kediri, East Java. Research methods using descriptive quantitative analysis. The analysis of this study is to observe the allocation of Prodamas funds through how much the remaining funds per RT are returned to the City Government of Kediri. The results of his research are an increase in absorption of production allocation funds from year to year which can indicate an increase in infrastructure, social and economic development. It can be concluded that there is an increase in the community empowerment program (Prodamas) which occurred in the City of Kediri. It also reflected the large impact caused by the economic development of the community with the existence of Prodamas.]]>
<![CDATA[INCOME TAX BEFORE AND AFTER IMPLEMENTATION OF GOVERNMENT REGULATION NO.46/2013’S ]]>
<![CDATA[Elmi Rakhma Aalin]]>;
<![CDATA[Wiwik Kusumaning Asmoro]]>;
<![CDATA[Bima Rachmadiawan]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 3, No 1 (2018): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v3i1.594
<![CDATA[The purpose of this research is to analyze income tax before and after implementation of government regulation number 46 in 2013. This research is quantitative descriptive and use secondary data. Implementation of government regulation number 46 in 2013 give direct impact for increasing income tax. Income tax increase also influencing by some factors, such as tax payer’s compliance, performance of tax officer, government policy, and economic condition in Indonesia. ]]>
<![CDATA[Fixed Sample Size as an Internal Control ]]>
<![CDATA[Dianita Meirini]]>;
<![CDATA[Atik Tri Andari]]>;
<![CDATA[Elmi Rakhma Aalin]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 3, No 1 (2019): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v3i1.110
<![CDATA[This study aims to analyze the effectiveness of internal control on two existing Community Banks in Tulungagung. According to Bank Indonesia rank, Tulungagung occupies the 1st position of the highest NPL in 2016. The effectiveness analysis of internal control is performed on the second Community Bank crediting system that includes qualitative and quantitative aspects analysis. Qualitative aspect analysis is based on Audit Standard applicable in Indonesia (AS) Section 319 Consideration of Internal Control in Audit of Financial Statements paragraph 07. Quantitative aspect analysis using Fixed Sample Size with a 95% confidence level and fault tolerance / DUPL (Desired Upper Precision Limit) = 5%. The result of the qualitative aspect shows the internal control system in both Community Banks is effective. It’s based on conformity between AS Section 319 and its implementation on both Community Bank. Total 20 questions for conformity analysis, 1st Community Bank for the next called BPR A is 80% appropriate, 2nd Community Bank for the next called BPR B is 60% appropriate. The rest questions are used as an attribute on quantitative analysis. The result of the quantitative aspect shows the internal control system in both Community Banks is not effective. This is because the AUPL (Achieved Upper Precision Limit) from three attribute samples analyzed exceed specified DUPL, that is: a) Authorization of credit approval documents AUPL = 18%, b) Completeness of supporting documents attached AUPL = 28%, and c) Verification of transaction correctness and correctness of ceiling calculation AUPL credit = 29%. ]]>
<![CDATA[Analisis Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) yang Berpengaruh pada Return Saham (Studi Empiris pada Perusahaan Ritel yang Terdaftar di BEI Periode Tahun 2016) ]]>
<![CDATA[Atik Tri Andari]]>;
<![CDATA[Elmi Rakhma Aalin]]>
<![CDATA[ Jurnal Wira Ekonomi Mikroskil Vol 8, No 2 (2018): Volume 8 Nomor 2 Edisi Oktober 2018 ]]>
Publisher : <![CDATA[Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil ]]>
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DOI: 10.55601/jwem.v8i2.575
<![CDATA[Pasar modal merupakan sarana yang sangat menguntungkan baik bagi pihak perusahaan maupun bagi pihak investor yang sama-sama berorientasi pada keuntungan. Tujuan investor menanamkan modalnya berupa saham adalah untuk mendapatkan return (tingkat pengembalian). Penelitian ini bertujuan untuk mengetahui apakah rasio nilai pasar atau valuation ratio berpengaruh pada return saham. Adapun emiten yang dipilih adalah emiten dari perusahaan ritel pada tahun 2016. Penentuan sampel menggunakan metode purposive sampling. Untuk melihat besarnya pengaruh Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) sebagai variabel independen terhadap return saham sebagai variabel dependen, maka digunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Price Cash Flow Ratio (PCFR) berpengaruh terhadap return saham ditolak dan Price Sales Ratio (PSR) berpengaruh terhadap return saham ditolak. Dapat dikatakan bahwa investor tidak memandang Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) dalam menilai return saham.]]>
<![CDATA[PENDAMPINGAN PASAR MODAL PADA SISWA SMKN 2 KEDIRI ]]>
<![CDATA[Novie Astuti Setianingsih]]>;
<![CDATA[Atik Tri Andari]]>;
<![CDATA[Wiwiek Kusumaningasmoro]]>;
<![CDATA[Eti Putranti]]>;
<![CDATA[Elmi Rakhma Aalin]]>
<![CDATA[ JPM PAMBUDI Vol 3 No 2 (2019): JPM Pambudi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Kepada Masyarakat (P2M) IKIP Budi Utomo Malang ]]>
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DOI: 10.33503/pambudi.v3i2.595
<![CDATA[The purpose of the implementation of community service activities is to prepare SMKN 2 Kediri students and millennials to better understand and master the Capital Market. The method of implementation uses the experiential learning method, which is a learning method from experience. The method used is the lecture method, the question and answer method and the simulation method. For simulation method by doing multiple choice questions, crossword simulation (TTS), kotak katik simulation, case debate simulation and stock treading simulation in Indonesia stock exchange using Reliance Securities and MNC Securities. The implementation of Community Service was held on October 1, 2019 until October 14, 2019 for a period of 10 days attended by 22 participants and carried out at the Indonesia Stock Exchange Politeknik Negeri Malang PSDKU Kediri.]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE ]]>
<![CDATA[Novie Astuti Setianingsih]]>;
<![CDATA[Atik Tri Andari]]>;
<![CDATA[Wiwiek Kusumaningasmoro]]>;
<![CDATA[Eti Putranti]]>;
<![CDATA[Elmi Rakhma Aalin]]>
<![CDATA[ JPM PAMBUDI Vol 4 No 2 (2020): JPM Pambudi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Kepada Masyarakat (P2M) IKIP Budi Utomo Malang ]]>
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DOI: 10.33503/pambudi.v4i2.1146
<![CDATA[The purpose of this community service is to make financial reports for UMKM players in Kalirong Village, Tarokan District using accurate online applications. Implementation of these community activities using cycle learning, namely: 1. Exploration (description) that is, this exploration method means to dig up the knowledge about the preparation of financial statements; 2. Explanation (empirical) namely this explanatory method is to introduce how the concept and how to use accurate applications; 3. Application (aductive), namely this method is to apply it to the preparation of financial statements accurately in their respective companies. This online financial report preparation training activity for UMKM in Kalirong Village, Tarokan District was held on September 21-26, 2020.]]>
<![CDATA[Pendampingan Laporan Keuangan Bagi Kelompok Usaha Budidaya Ikan Air Tawar Desa Kiping Kabupaten Tulungagung ]]>
<![CDATA[Elmi Rakhma Aalin]]>;
<![CDATA[Atik Tri Andari]]>;
<![CDATA[Eti Putranti]]>
<![CDATA[ Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Vol. 6 No. 1 (2021): J-INDEKS ]]>
Publisher : <![CDATA[P2M Polinema ]]>
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<![CDATA[Pelaksanaan kegiatan pengabdian masyarakat ini bertujuan mengenalkan dan mendampingi pelaku usaha budidaya ikan air tawar dalam pembuatan laporan keuangan. Metode pembelajarannya dengan metode experiential learning yang merupakan metode pembelajaran yang diciptakan dengan media belajar berupa materi dan juga belajar dengan melibatkan secara langsung, sehingga pelaku usaha bisa memahami dan menerapkan materi laporan keuangan. Metode pelaksanaan dengan metode ceramah, metode penerapan dan metode pendampingan praktik pembuatan laporan keuangan. Kegiatan ini dilaksanakan pada tanggal 13-14 Agustus 2020 yang dihadiri oleh 10 peserta dan dilaksanakan di Balai Desa Kiping.]]>
<![CDATA[Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM ]]>
<![CDATA[Atik Tri Andari]]>;
<![CDATA[Novie Astuti Setianingsih]]>;
<![CDATA[Elmi Rakhma Aalin]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1109
<![CDATA[Laporan keuangan dapat memberikan informasi yang akurat bagi semua pihak yang berkepentingan dan menggambarkan kinerja dari sebuah usaha secara efektif, khususnya UMKM. Hal ini akan lebih mempermudah bagi pihak yang berkepentingan jika laporan keuangan UMKM sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Ada beberapa faktor yang mempengaruhi pemahaman UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM, yaitu kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah kualitas sumber daya manusia, ukuran perusahaan, sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Obyek penelitian adalah UMKM industri pengolahan di Kota Kediri dengan sampel 59 industri. Data diperoleh dari kuesioner yang disebarkan kepada pemilik UMKM. Analisis data penelitian ini menggunakan analisis regresi linear berganda dengan aplikasi SPSS. Hasil dari penelitian ini adalah kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM secara bersama-sama berpengaruh terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Hal ini berarti kualitas pelaku usaha dengan tingkat pendidikan yang tinggi akan paham dan lebih mudah memahami mengenai betapa pentingnya melakukan laporan keuangan berdasarkan SAK EMKM. Semakin besarnya ukuran usaha akan mendorong untuk mencari kebutuhan modal usaha dari pihak ketiga sehingga perlu adanya laporan keuangan sebagai salah satu bukti kelayakan usaha. Adanya sosialisasi secara mengenai akuntansi dan juga pelaporan yang sesuai dengan SAK EMKM.]]>
<![CDATA[PENDAMPINGAN PASAR MODAL PADA SISWA SMKN 2 KEDIRI ]]>
<![CDATA[Novie Astuti Setianingsih]]>;
<![CDATA[Atik Tri Andari]]>;
<![CDATA[Wiwiek Kusumaningasmoro]]>;
<![CDATA[Eti Putranti]]>;
<![CDATA[Elmi Rakhma Aalin]]>
<![CDATA[ JPM PAMBUDI Vol 3 No 2 (2019): JPM Pambudi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Kepada Masyarakat (P2M) IKIP Budi Utomo Malang ]]>
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DOI: 10.33503/pambudi.v3i2.595
<![CDATA[The purpose of the implementation of community service activities is to prepare SMKN 2 Kediri students and millennials to better understand and master the Capital Market. The method of implementation uses the experiential learning method, which is a learning method from experience. The method used is the lecture method, the question and answer method and the simulation method. For simulation method by doing multiple choice questions, crossword simulation (TTS), kotak katik simulation, case debate simulation and stock treading simulation in Indonesia stock exchange using Reliance Securities and MNC Securities. The implementation of Community Service was held on October 1, 2019 until October 14, 2019 for a period of 10 days attended by 22 participants and carried out at the Indonesia Stock Exchange Politeknik Negeri Malang PSDKU Kediri.]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE ]]>
<![CDATA[Novie Astuti Setianingsih]]>;
<![CDATA[Atik Tri Andari]]>;
<![CDATA[Wiwiek Kusumaningasmoro]]>;
<![CDATA[Eti Putranti]]>;
<![CDATA[Elmi Rakhma Aalin]]>
<![CDATA[ JPM PAMBUDI Vol 4 No 2 (2020): JPM Pambudi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Kepada Masyarakat (P2M) IKIP Budi Utomo Malang ]]>
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DOI: 10.33503/pambudi.v4i2.1146
<![CDATA[The purpose of this community service is to make financial reports for UMKM players in Kalirong Village, Tarokan District using accurate online applications. Implementation of these community activities using cycle learning, namely: 1. Exploration (description) that is, this exploration method means to dig up the knowledge about the preparation of financial statements; 2. Explanation (empirical) namely this explanatory method is to introduce how the concept and how to use accurate applications; 3. Application (aductive), namely this method is to apply it to the preparation of financial statements accurately in their respective companies. This online financial report preparation training activity for UMKM in Kalirong Village, Tarokan District was held on September 21-26, 2020.]]>
