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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i AKURASI: Jurnal Riset Akuntansi dan Keuangan REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Journal Research of Social Science, Economics, and Management Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Accounting Inaba Akurasi
Harianti, Ati
Universitas Trilogi Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH BAGI PELAKU USAHA MIKRO Ati Harianti; Ludwina Harahap; Hendyansyah Hendyansyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.159

Abstract

Abstract- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ETAP or EMKM, according to business size classification. For small and micro businesses (SME’s), based on SAK EMKM. The standards have been modified several times. Simplification is carried out to make it easier for micro and small entities to prepare financial reports based on standards, however, in fact, is that SMEs mostly do not make business financial reports with or without accounting standard. The standard is still considered to be too difficult for micro and small entities. This research was conducted to determine the perceptions of micro-businesses in preparing financial statements based on SAK EMKM. By using primary data and the results of small focus group discussions, as well as testing using Structural Equation Modeling, there are 2 factors that significantly influence the perceptions of SMEs in making financial reports, those are the benefits of the Financial Statements and the timing of the preparation of Financial Statements. The SME’s know the benefits/advantages of preparing Financial Statements, while the challenges faced are the lack of knowledge about accounting records and the lack of sufficient time to make financial reporting.
PENGARUH LITERASI KEUANGAN, PENDAPATAN, DAN GAYA HIDUP TERHADAP KEPUTUSAN BERINVESTASI GENERASI Z KOTA DKI JAKARTA Nurhayati, Aliifah; Harianti, Ati
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 2 (2023): REMITTANCE DESEMBER 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no2.388

Abstract

Investment planning plays an important role in managing finances because it involves developing the ability to be financially independent now and in the future. This study aims to determine the effect of financial literacy, income, and lifestyle on Gen Z's investment decisions in DKI Jakarta. Data collection by distributing online questionnaires using Google Forms. The sample used was 100 respondents with a purposive sampling technique. Data analysis using Structural Equation Modeling Partial Least Square (SEM-PLS) shows a significant influence of financial literacy variables on Gen Z's investment decisions in DKI Jakarta. There is no significant effect on the income variable on Gen Z's investment decision in DKI Jakarta, and there is a significant effect on the lifestyle variable on Gen Z's investment decision in DKI Jakarta.Perencanaan investasi memiliki nilai penting dalam mengelola keuangan karena melibatkan pengembangan kemampuan mandiri secara keuangan pada saat ini maupun di masa depan. Penelitian ini bertujuan untuk mengetahui Pengaruh literasi keuangan, pendapatan dan gaya hidup terhadap keputusan berinvestasi Gen Z di Kota Jakarta. Pengumpulan data dengan penyebaran kuesioner online menggunakan google form. Sampel yang digunakan sebanyak 100 responden dengan teknik Purposive Sampling. Analisis data menggungakan Structural Equation Modelling Partial Least Square (SEM-PLS) menunjukan bahwa ada pengaruh secara signifikan variabel literasi keuangan terhadap keputusan berinvetasi Gen Z di DKI Jakarta. Tidak ada pengaruh yang signifikan pada variabel pendapatan terhadap keputusan berinvetasi Gen Z di DKI Jakarta, dan ada pengaruh secara signifikan pada variabel gaya hidup terhadap keputusan berinvetasi Gen Z di DKI Jakarta.
PENGARUH PENGETAHUAN INVESTASI, MOTIVASI INVESTASI DAN PENDAPATAN TERHADAP MINAT INVESTASI DI CRYPTOCURRENCY PADA MAHASISWA UNIVERSITAS TRILOGI Hafiz, Fauzan; Harianti, Ati
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 13, No 1 (2024): KOMPLEKSITAS EDISI JUNI 2024
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol13no1.526

Abstract

This research is based on the advancement of digital currency technology in Indonesia. This study aims to determine the effect of investment knowledge, investment motivation, and income on cryptocurrency investment interest. This research is a quantitative descriptive study involving 97 respondents from Trilogy University, Faculty of Economics and Business, who were taken by the purposive sampling method. Then the research data was tested using several analyses, namely descriptive statistical tests, outer model tests, inner model tests, and hypothesis testing. The results showed that the investment knowledge variable had a positive and significant effect on interest in investing in cryptocurrency. On the other hand, the investment motivation variable had no significant effect on interest in cryptocurrency investment, while the income variable had a positive and significant effect on interest in cryptocurrency investment.Penelitian ini didasari adanya kemajuan teknologi mata uang digital di Indonesia. Penelitian ini bertujuan untuk  mengetahui pengaruh pengetahuan investasi, motivasi investasi dan pendapatan terhadap minat investasi mata uang kripto. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan melibatkan 97 responden Mahasiswa Universitas Trilogi Fakultas Ekonomi dan Bisnis yang diambil dengan metode purposive sampling. Kemudian data penelitian diuji dengan menggunakan beberapa analisis yaitu uji statistik deskriptif, uji outer model, uji inner model dan uji hipotesis. Hasil penelitian menunjukkan bahwa variabel pengetahuan investasi berpengaruh positif dan signifikan terhadap minat berinvestasi mata uang kripto, sebaliknya variabel motivasi investasi tidak berpengaruh signifikan terhadap minat investasi mata uang kripto, sedangkan untuk variabel pendapatan berpengaruh positif dan signifikan terhadap minat investasi mata uang kripto.
PELATIHAN PENGGUNAAN TEKNOLOGI DIGITAL DALAM PENCATATAN KEUANGAN UMKM DENGAN APLIKASI SI APIK DI DESA KALISUREN KECAMATAN TAJURHALANG BOGOR Syihab, Faizah; Widhiastuti, Rosalia Nansih; Harianti, Ati; Luthfiah, Uvi Nur; Mainah, Mut; Henifa, Henifa
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 3, No 1 (2025): SWADIMAS EDISI JANUARI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol3no1.654

Abstract

Good financial management is key to ensuring a business's sustainability and success, especially for micro, small, and medium enterprises (MSMEs'). Many MSMEs in Indonesia struggle to survive due to a lack of knowledge in effective financial management. This community service program aims to improve MSMEs' financial and managerial literacy through training in digital technology for financial transactions. This activity was conducted in the Tajurhalang District, Bogor Regency, involving 50 MSME actors. This training introduced the SI APIK application, a financial information system designed to help MSMEs record transactions efficiently and accurately. During the training, participants were guided in creating simple financial reports and understanding the importance of separating personal and business finances. The results of this activity show a significant improvement in the participant's ability to manage business finances, especially in daily transaction recording and financial report preparation. Participants previously not accustomed to routine financial recording can now utilize digital applications to facilitate monitoring and managing cash flow. This program is expected to contribute to the resilience of MSMEs amidst fierce competition and help them grow and develop. The success of this program also highlights the importance of continuous mentoring to ensure the application of the training materials that have been learned.Pengelolaan keuangan yang baik menjadi salah satu kunci utama untuk memastikan keberlanjutan dan kesuksesan usaha, terutama bagi pelaku usaha mikro, kecil, dan menengah (UMKM). Banyak UMKM di Indonesia mengalami kesulitan bertahan karena kurangnya pengetahuan dalam pengelolaan keuangan yang efektif. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan manajerial UMKM melalui pelatihan penggunaan teknologi digital dalam pencatatan keuangan. Kegiatan ini dilakukan di Kecamatan Tajurhalang, Kabupaten Bogor, dengan melibatkan 50 pelaku UMKM. Pelatihan ini memperkenalkan aplikasi SI APIK, sebuah sistem pencatatan informasi keuangan yang dirancang khusus untuk membantu UMKM mencatat transaksi secara efisien dan akurat. Selama pelatihan, peserta dibimbing dalam membuat laporan keuangan sederhana dan memahami pentingnya pemisahan antara keuangan pribadi dan usaha. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam kemampuan peserta dalam mengelola keuangan usaha, terutama dalam hal pencatatan transaksi harian dan pembuatan laporan keuangan. Peserta yang sebelumnya tidak terbiasa dengan pencatatan keuangan secara rutin kini dapat memanfaatkan aplikasi digital untuk memudahkan mereka dalam memantau dan mengelola arus kas. Program ini diharapkan dapat berkontribusi pada peningkatan daya tahan UMKM di tengah persaingan yang ketat dan membantu mereka untuk tumbuh dan berkembang. Keberhasilan program ini juga menunjukkan pentingnya pendampingan berkelanjutan untuk memastikan penerapan materi pelatihan yang telah dipelajari. 
Co-Authors Hafiz, Fauzan Harahap, Ludwina Hendyansyah Hendyansyah Henifa, Henifa Indria Octaviani Jeny Nurcahyani Luthfiah, Uvi Nur MAINAH, MUT Muhammad Haikal Nurhayati, Aliifah Pohan, Fanny Suzuda Puspita, Nelly Camelia Seftiono, Hermawan Shara, Fauziah Suryowati, Budi Syihab, Faizah Widhiastuti, Rosalia Nansih Yolanda Yolanda, Yolanda