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All Journal BANGUN REKAPRIMA JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Jurnal Akuntansi Trisakti
Rikawati
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PREDIKSI FINANCIAL DISTRESS BANK MENGGUNAKAN METODE BANKOMETER Ani Nur Fadilah; Muhammad Rois; Rikawati
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19538

Abstract

This study aims to predict bank financial distress in the Banking Sub-Sector Listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique was carried out by purposive sampling technique. Based on the sampling criteria, 2 banks listed on the Indonesia Stock Exchange were obtained which could be used as research samples. The method used is quantitative descriptive analysis. The financial ratios used in the Bankometer Method are Equity to Total Assets (EA), Loans to Total Assets (LA), Capital Adequacy Ratio (CAR), Capital to Total Assets (CA), Cost to Income Ratio (CI) and Non-Performing to Loan Ratio (NPL). The results of this study indicate that the average banking condition is very healthy (super sound), because the average S-Score value for the banking subsector is more than 70% during 2018-2022.
MANAJEMEN LABA AKRUAL PENDEKATAN MODIFIED JONES MODEL PADA SUBSEKTOR FOOD & BEVERAGE TAHUN 2018-2022 Yuliyani, Alfia; Rois, Muhammad; Rikawati
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.19542

Abstract

This research is motivated by the possibility of earnings management through the use of loopholes in the accrual basis, that can mislead investors and creditors in decision making, if earning management is influenced by manager’s opportunistic behavior. The purpose of this study is to measure and analyze the accrual earnings management pattern in the Food & Beverage Subsector listed on the IDX in 2018-2022 using the Modified Jones Model. This research uses quantitative methods with secondary data are financial statements. The sample in this study was 22 companies that according to purposive sampling for being registered in the Food & Beverage Subsector consecutively during 2018-2022. The results showed that accrual earnings management in the Food & Beverage Subsector decreased during 2018-2022 with earning management pattern from observation is income decreasing. Meanwhile, the pattern of earnings management per year is income decreasing during 2018-2020 and 2022, and income increasing in 2021. The highest income decreasing by Pratama Abadi Nusa Industri Tbk. in 2018 was indicated by the highest negative discretionary accrual value and the highest income increasing were by the same company in 2021 was indicated by the highest positive discretionary accrual value.
Pemberdayaan Lingkungan Desa dalam Upaya Meningkatkan Ekonomi di Desa Kesongo, Kabupaten Tuntang, Jawa Tengah adhi, nurseto; Rikawati; Rabinah, Aiun; Rizal, Aminuddin; Suharjono, Amin
JDISTIRA - Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Vol. 4 No. 2 (2024)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jdt.v4i2.1078

Abstract

Desa Kesongo, adalah salah satu desa yang terletak di kecamatan Tuntang, kabupaten Semarang dengan luas wilayah 965,535 dengan kondisi geografis Desa Kesongo yang memiliki potensi untuk dikembangkan menjadi desa wisata. Desa Kesongo di Kabupaten Semarang memiliki potensi besar untuk pengembangan ekonomi melalui pariwisata dan usaha mikro, namun masih menghadapi berbagai kendala. Pengabdian ini bertujuan untuk mendukung produktivitas Desa Kesongo melalui tiga program utama: penambahan fasilitas wisata camping (glamping) di Taman Wisata Kuliner Daringan, pengadaan alat pengering eceng gondok untuk mendukung UMKM Bengok Craft, dan penyediaan alat pencacah sampah plastik untuk meningkatkan nilai jual sampah anorganik di TPS3R. Hasil program menunjukkan peningkatan produktivitas desa. Alat pencacah sampah meningkatkan harga jual plastik dari Rp 4.000/kg menjadi Rp 9.000/kg, alat pengering eceng gondok mempersingkat waktu pengeringan dari 2–3 minggu menjadi 1 minggu, dan fasilitas glamping menambah daya tarik wisata dengan paket penginapan dan edukasi. Kendala pada implementasi meliputi renovasi lokasi wisata akibat kerusakan sebelumnya. Program lanjutan akan meliputi alat produksi briket dan biomassa untuk mendukung keberlanjutan energi dan limbah. Upaya ini mendukung Desa Kesongo dalam menuju konsep zero waste dan meningkatkan kesejahteraan ekonomi masyarakat.
ANALISIS EFISIENSI BIAYA PERSEDIAAN BAHAN BAKU METODE ECONOMIC ORDER QUANTITY PADA UKM PRODUKSI TAHU KABUPATEN SEMARANG Lardin Korawijayanti; Siti Arbainah; Nikmatuniayah; Muhammad Rois; Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pelaksanaan penelitian dimaksudkan untuk mencapai tujuan analisis implementasi model manajemen biaya persediaan bahan baku kedelai pada UKM Kluster Produksi Tahu di Kabupaten Semarang. Penyelesaian penelitian ini menggunakan metode komparasi tabulasi yang digunakan untuk menghitung nilai perbedaan dan efisiensi antara biaya persediaan bahan baku model konvensional dengan biaya persediaan bahan baku (Raw Material Inventory Cost) model Economic Order Quantity. Hasil penelitian menunjukkan bahwa dengan metode Economic Order Quantity semua UKM akan memiliki biaya persediaan yang efisien (Inventory Cost Efficiency), terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Hal ini terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Pada UKM “SM TOFU” terdapat selisih biaya persediaan sebesar Rp 52.859.074,- dengan nilai efisiensi 1,068. UKM “ANS” perbedaan biaya persediaan Rp 8.728.684 ,- dan nilai efisiensi 1,02.
PERMBERDAYAAN BANK SAMPAH BERBASIS DIGITAL DALAM UPAYA MENDUKUNG GREEN ACCOUNTING PADA BANK SAMPAH SEMPULUR ASRI GEDAWANG: PERMBERDAYAAN BANK SAMPAH BERBASIS DIGITAL DALAM UPAYA MENDUKUNG GREEN ACCOUNTING PADA BANK SAMPAH SEMPULUR ASRI GEDAWANG Adhi, Nurseto; Rikawati; Sari, Mella Katrina; Rabinah, Aiun Hayatu
Bangun Rekaprima Vol. 11 No. 1 (2025): April 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/bangunrekaprima.v11i1.6383

Abstract

The establishment of the Sempulur Asri Waste Bank began with the establishment of the Sempulur Asri Waste Bank located in RW 5, Gedawang Village, which was pioneered in 2014. The increase in the number of customers made management overwhelmed the management with the problems experienced, there were three main problems in the form of conventional customer account management, suboptimal marketing of the Sempulur waste bank, and incomplete and conventional production equipment. The solution to the problem of conventional customer account management is to digitize the management of the Sempulur Waste Bank account. Solutions for managers who do not master information technology, training and assistance in digitizing the management of the Sempulur Asri waste bank are absolutely necessary. Solutions for customers who are still unfamiliar with the use of information technology, training and assistance in digitizing for customer accessibility related to mutations. The implementation of empowerment is carried out by creating a system utilizing Google Drive for data and file storage. Then for Google Spreadsheet to recap each customer's account mutations and adding customers. In the implementation, it was later found that it was easy for customers to access the balance. This is because the implementation using email is considered less understandable by the customer. Then checking the account by the customer can use the website. This website is used for free using facilities from google sites
PENDAMPINGAN SERTIFIKASI HALAL PADA CAFE TAICHAN GORENG MAS MOY DI SALATIGA: PENDAMPINGAN SERTIFIKASI HALAL PADA CAFE TAICHAN GORENG MAS MOY DI SALATIGA Wijayanto, Edi; Adhi, Nurseto; Rois, Muhammad; Martia, Dina Yeni; Listyani, Theresia Tyas; Widiyati, Sri; Rikawati
Bangun Rekaprima Vol. 11 No. 1 (2025): April 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/bangunrekaprima.v11i1.6388

Abstract

The need for a halal lifestyle has become a necessity for the world community, especially Muslims. Indonesia as a country with the largest number of Muslims has its own potential and challenges in facing the development of the world's halal industry. In 2023, The Royal Islamic Strategic Studies Center (RISSC) noted that the Muslim population in Indonesia will reach 240.62 million people. This shows that Indonesia is a country with a Muslim majority. Halal certification is a guarantee of a product that has been declared permissible for consumption according to Islamic law. The Halal Certificate is issued by the Halal Product Guarantee Organizing Agency (BPJPH) which was formed in October 2017 based on the mandate of Law Number 33 of 2014 concerning Halal Product Guarantee (JPH) which was ratified on October 17, 2014. The implementation of Halal certification in Indonesia is mandatory for all food and beverage products with a deadline for implementing the obligation to be Halal certified on October 17, 2024. This community service program aims to assist in halal certification at the Cafe Taichan Goreng Mas Moy in Tegalrejo Salatiga. The methods used in this mentoring activity are through preparation, survey, mentoring through education and direction. The results of this mentoring activity are the existence of halal-certified products for Cafe Taichan Goreng Mas Moy Tegalrejo Salatiga, so that it can realize the government program regarding halal certification regulations.
Co-Authors Adhi, Nurseto Aiun Hayatu Rabinah Amin Suharjono Aminuddin Rizal, Aminuddin Ani Nur Fadilah Damanik, Darwin Dina Yeni Martia Ester Adelyn Lardin Korawijayanti Listyani, Theresia Tyas Mella Katrina Sari Muhammad Rois Nikmatuniayah Pawer Darasa Panjaitan PURBA, ELIDAWATY Rabinah, Aiun Rois, Muhammad Saragih, Dina Siallagan, Monica Simarmata, Albenopri Simbolon, Jelita Siti Arbainah Sri Widiyati, Sri Tasya Tan Wijayanto, Edi Yuliyani, Alfia