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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Keuangan dan Akuntansi (JRKA) Sketsa Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Dharma Bhakti Ekuitas MOVE: Journal of Community Service and Engagement Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS CITAKARYA Jurnal Pengabdian Masyarakat
Febriansyah, Yudi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Aplikasi Pengakuan Pendapatan Murabaha Dan Mudaraba Dengan Kualitas Laporan Keuangan Islam Jaelani, Jaelani; Febriansyah, Yudi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.415 KB) | DOI: 10.36418/syntax-literate.v5i5.1162

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana hubungan tersebut adalah Aplikasi Pengakuan Pendapatan Murabahah dan Mudharabah dengan Kualitas Laporan Keuangan Syariah pada Bank Syariah Syariah di Kabupaten Kuningan. Untuk membuktikan hipotesis yang telah dirumuskan, peneliti menggunakan metode verifikasi dan analisis deskriptif, penelitian ini menggunakan pembuktian untuk menguji hasil hipotesis penelitian deskriptif dengan menggunakan perhitungan statistik sehingga akan mendapatkan hasil dari ditolak atau diterima dari hipotesis pembuktiannya. Berdasarkan penelitian deskriptif diperoleh bahwa penerapan pengakuan pendapatan murabahah, penerapan pengakuan pendapatan mudharabah, dan kualitas laporan keuangan syariah dalam kategori sangat tinggi. Hasil uji t menunjukkan bahwa penerapan pengakuan pendapatan murabahah dan penerapan pengakuan pendapatan mudharabah memiliki hubungan dengan kualitas laporan keuangan syariah. Kata kunci: penerapan murabahah pengakuan pendapatan, penerapan mudharabah pengakuan pendapatan, kualitas laporan keuangan islam.
Penggunaan Aplikasi Akuntansi Berbasis Mobile dalam Menunjang Kinerja UMKM Febriansyah, Yudi; Puspasari, Oktaviani Rita; Fitriani, Chintia
Jurnal Dharma Bhakti Ekuitas Vol. 8 No. 2 (2024): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v8i2.739

Abstract

MSME players focus more on production and marketing aspects so that they forget other aspects, such as recording financial statements. The problems identified were their lack of knowledge and understanding of accounting, which is considered complex and difficult to apply, as well as limited understanding and skills in preparing financial statements. Their previous understanding was that even without accounting, their business could still run smoothly and always be profitable. Therefore, simple accounting records are needed so that MSME actors are aware of the importance of accounting for their business performance, one of which is the use of mobile-based accounting applications via smartphones. One of the mobile-based applications is SME Accounting. This can be achieved by providing training to micro, small and medium enterprises in the use of SME accounting applications to manage their finances. The goal is that MSME players can implement financial records and simple business bookkeeping properly through their smartphones. The implementation of community service in Kertayasa Village is carried out through short-term training and mentoring methods carried out by individuals and classical methods. Through this training, it is expected that knowledge and insight will be provided to MSME actors in Kertayasa Village to better understand how to use mobile-based accounting applications to support their performance. Keywords: financial recordkeeping; mobile-based accounting applications; SME accounting Abstrak Pelaku UMKM lebih fokus pada aspek produksi dan pemasaran sehingga melupakan aspek lainnya, seperti pencatatan laporan keuangan. Permasalahan yang diidentifikasi adalah kurangnya pengetahuan dan pemahaman mereka tentang akuntansi, yang dianggap kompleks dan sulit diterapkan, serta pemahaman dan keterampilan yang terbatas dalam menyusun laporan keuangan. Pemahaman mereka sebelumnya adalah bahwa bahkan tanpa akuntansi, bisnis mereka masih bisa berjalan lancar dan selalu menguntungkan. Oleh karena itu, diperlukan pencatatan akuntansi yang sederhana agar para pelaku UMKM sadar akan pentingnya akuntansi bagi kinerja bisnisnya, salah satunya adalah penggunaan aplikasi akuntansi berbasis mobile melalui smartphone. Salah satu aplikasi berbasis mobile adalah Akuntansi UKM. Hal ini dapat dicapai dengan memberikan pelatihan kepada usaha mikro, kecil dan menengah dalam penggunaan aplikasi akuntansi UKM untuk mengelola keuangan mereka. Tujuannya agar pelaku UMKM dapat menerapkan pencatatan keuangan dan pembukuan usaha sederhana dengan baik melalui smartphone mereka. Pelaksanaan pengabdian masyarakat di Desa Kertayasa dilakukan melalui metode pelatihan dan pendampingan jangka pendek yang dilakukan oleh perorangan maupun metode klasikal. Melalui pelatihan ini, diharapkan pengetahuan dan wawasan akan diberikan kepada pelaku UMKM di Desa Kertayasa untuk lebih memahami bagaimana menggunakan aplikasi akuntansi berbasis mobile untuk mendukung kinerja mereka. Kata kunci: pencatatan keuangan; aplikasi akuntansi berbasis mobile; akuntansi UKM
Strategies to Increase Financial Literacy for the People of Tirtawangunan Village Febriansyah, Yudi; Dwi Martika, Lia; Fitriani, Chintia
MOVE: Journal of Community Service and Engagement Vol. 4 No. 2 (2024): November 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i2.400

Abstract

One of the problems faced by the community is financial management. Lack of knowledge about financial literacy can lead to various problems, such as difficulties in managing budgets, understanding investment concepts, managing debt, and planning for the financial future. To answer this, strategy training was carried out in improving financial literacy among the Tirtawangunan Village Community through community service activities with an assessment of success indicators and an evaluation of the results of the activity was carried out for 2 weeks after the activity took place. This is evident from the 25 trainees who have applied the use of financial record applications in managing finances more effectively and efficiently for those who are used as a strategy to improve financial literacy.
PENGUATAN PROFITABILITAS BAGI PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DAN KAUM MILENIAL DI DESA ANCARAN Teguh, Iman; Fitriani, Chintia; Febriansyah, Yudi
Jurnal Edukasi Pengabdian Masyarakat Vol 3 No 4 (2024): OKTOBER 2024
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v3i4.5046

Abstract

Program pengabdian kepada masyarakat ini merupakan salah satu implementasi tri dharma perguruan tinggi dalam upaya meminimalisir kesenjangan kemampuan pelaku UMKM di Kabupaten Kuningan dalam hal penjualan produk secara Online menggunakan marketplace Tiktokshop yang sedang digandrungi dalam dunia e-commerce. Program ini bertujuan untuk memberikan solusi terkait penjualan produk di era digital dan untuk meminimalir tingkat pengangguran terbuka di Kabupaten Kuningan. Metode pelaksanaan program ini dilakukan dengan beberpa tahapan mulai dari focus group discussion, sosialisasi, hingga pelaksanaan program pelatihan bersama masyarakat Desa Ancaran. Hasil program pengabdian kepada masyarakat ini ialah terbentuknya akun-akun penjulan yang dimiliki oleh pelaku UMKM di marketplace Tikttokshop, peningkatan wawasan masyarakat Desa Ancaran, dan Pemberdayaan kaum milenial dalam berwirausaha tanpa memiliki produk.
PENGARUH ANGGARAN, PELATIHAN AKUNTANSI DAN KESADARAN KEUANGAN TERHADAP KEBERLANJUTAN KEUANGAN UKM Hamzah, Amir; Febriansyah, Yudi; Dwi Martika, Lia; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11648

Abstract

Tujuan penelitian ini adalah untuk menghasilkan fakta/model empiris yang dapat menjelaskan Pengaruh Anggaran, Pelatihan Akuntansi Dan Kesadaran Keuangan Terhadap Keberlanjutan Keuangan UKM. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif, metode verifikasi. Populasi dalam penelitian ini adalah Usaha Kecil dan Menengah (UKM) di Kabupaten Kuningan. Pengambilan sampel acak digunakan dalam proses pengambilan sampel, dan 121 UKM dipilih sebagai responden yang memenuhi kriteria penelitian dari populasi. Teknik analisis yang digunakan adalah Pemodelan Persamaan Struktural berbasis Partial Least Square (SEM-PLS) dengan perangkat lunak SmartPLS. Hasil penelitian menunjukan keberlanjutan keuangan UKM di Kabupaten Kuningan dipengaruhi secara positif dan signifikan oleh penganggaran, pelatihan akuntansi, dan kesadaran keuangan. Ketiga variabel internal ini bekerja sama untuk meningkatkan keberlanjutan dan ketahanan usaha kecil dan menengah. Pelatihan akuntansi meningkatkan kemampuan teknis untuk membuat laporan keuangan yang benar, kesadaran keuangan mempromosikan perilaku manajemen keuangan yang lebih bijaksana dan terencana, dan manajemen anggaran yang tepat membantu UKM dalam merencanakan dan mengendalikan uang mereka secara efektif.
Financial Sustainability Of Microfinance Institutions In Kuningan Regency Amir Hamzah; Febriansyah, Yudi
SKeTsa Bisnis (e-jurnal) Vol 12 No 1 (2025): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v12i01.6260

Abstract

Introduction: This study investigates the influence of Financial Reporting Quality, Internal Control Effectiveness, and Financial Risk Behavior on the Financial Sustainability of Microfinance Institutions (MFIs) in Kuningan Regency from an accounting perspective. Method; Using a quantitative approach, data were collected from 116 respondents—including directors, managers, and finance heads of MFIs—through structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). Results; The results show that Financial Reporting Quality and Internal Control Effectiveness positively and significantly affect financial sustainability, while Financial Risk Behavior has a significant negative impact, with the model demonstrating strong predictive power (R² = 0.984), thus emphasizing the role of accounting quality and rational decision-making in sustaining MFIs. Conclusion; These findings support the theoretical frameworks of Agency Theory and Behavioral Accounting Theory and suggest the importance of extending research beyond Kuningan Regency to include other influencing variables such as regulatory support or technological advancement.
DETERMINANTS OF FINANCIAL PERFORMANCE EVALUATION IN SMALL AND MEDIUM ENTERPRISES Hamzah, Amir; Rahmawati, Teti; Fitriani, Chintia; Febriansyah, Yudi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.612

Abstract

This study analyzes factors influencing the financial performance of small and medium enterprises (SMEs), addressing the limited research that focuses on specific variables in the SME context. It examines the effects of mental accounting, financial record-keeping, financial literacy, financial management, and digital accounting on SME financial performance. Using Structural Equation Modeling (SEM), data from 216 SMEs in Kuningan Regency were analyzed. The findings reveal that financial record-keeping, financial literacy, and financial management significantly and positively impact SME financial performance. Conversely, In contrast, mental accounting has a significant negative impact, while digital accounting does not significantly affect financial performance. These results suggest that effective financial management practices can enhance financial performance, while improper use of mental accounting and ineffective implementation of digital accounting may hinder it. This research implies the need to improve financial literacy, adopt more effective financial management practices, and provide digital accounting training to help SMEs overcome financial challenges.
Pemberdayaan Masyarakat Melalui Keterampilan Copywriting Sebagai Sarana Promosi Dan Edukasi Febriansyah, Yudi; Purnama, Dendi; Nurhandika, Arief
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 03 (2025): Agustus - Oktober
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i03.2418

Abstract

Program pengabdian masyarakat ini dilaksanakan dengan tujuan untuk meningkatkan kemampuan masyarakat dalam memanfaatkan keterampilan copywriting sebagai sarana promosi dan edukasi di era digital. Permasalahan utama yang dihadapi masyarakat adalah keterbatasan dalam mengelola media sosial dan merancang konten promosi yang persuasif, sehingga potensi produk lokal dan pesan edukatif kurang tersampaikan secara efektif. Metode pelaksanaan kegiatan dilakukan melalui pendekatan partisipatif dan praktis-aplikatif. Hal ini bertujuan agar peserta tidak hanya memahami teori, tetapi juga mampu mengaplikasikan keterampilan yang diperoleh dalam kehidupan sehari-hari Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan masyarakat dalm menyusun pesan promosi dan edukasi berbasis copywriting. Produk lokal yang dihasilkan mampu dipasarkan dengan lebih profesional, sementara pesan edukatif dapat disampaikan dengan bahasa yang sederhana namun persuasif. Program ini berkontribusi pada peningkatan literasi digital, penguatan branding lokal, serta membuka peluang peningkatan ekonomi masyarakat. Dengan demikian, keterampilan copywriting dapat menjadi solusi strategis untuk pemberdayaan masyarakat, tidak hanya sebagai sarana promosi produk, tetapi juga sebagai media edukasi yang berkelanjutan.
SISTEM PENGENDALIAN INTERNAL, PARTISIPASI MASYARAKAT, MACHIAVELLIAN DAN PENGAWASAN BPD TERHADAP KECURANGAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI Rahmawati, Dina Fitri; Purnama, Dendi; Puspasari, Oktaviani Rita; Febriansyah, Yudi
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.9149

Abstract

This study aims to determine the effect of the internal control system, community participation, Machiavellian and BPD supervision on village fund fraud with individual morality as a moderating variable in all villages in Cineam District, Mangunreja District and Tanjungjaya District, Tasikmalaya Regency. The method used in this research is descriptive method and verification method. The population obtained was 92 village fund management officers. The sampling technique used is a saturated sample where the entire population is sampled. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the results of the study, it shows that the Internal Control System has a significant negative effect on Village Fund Fraud, Community Participation has a significant negative effect on Village Fund Fraud, Machiavellian has a significant positive effect on Village Fund Fraud, and BPD Supervision has a significant negative effect on Village Fund Fraud. Moderation regression analysis shows that Individual Morality moderates the Internal Control System Against Village Fund Fraud, Individual Morality moderates Community Participation Against Village Fund Fraud, Individual Morality does not moderate Machiavellian Against Village Fund Fraud, and Individual Morality moderates BPD Supervision of Village Fund Fraud. Keywords: Internal Co Control System, Community Participation, Machiavellian, BPD Supervision, Individual Morality, Village Fund Fraud.
COMMUNITY EMPOWERMENT BY SCALING UP PAJAMBON VILLAGE GUAVA FRUIT MANAGEMENT THROUGH LOCAL INNOVATIVE DIGITALIZATION & PROCUREMENT OF E-COMMERCE BUMDES Maryam, Egidia; Febriansyah, Yudi; Nurochmah, Dina
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2134

Abstract

Pajambon Village is the westernmost village in Kramatmulya District, Kuningan Regency, West Java. Pajambon Village is located in a strategic position because it is in a highland area that has a lot of potential for abundant natural resources. The majority of Pajambon Village residents work as guava farmers and entrepreneurs. Red guava is the leading natural resource of Pajambon Village, but the obstacle faced is that the majority of the Pajambon Village community has not been able to process red guava due to limited human resources, capital, limited marketing scope and lack of response from the local government. Therefore, it is necessary to empower the community to become entrepreneurs who can advance the village economic sector. Based on the environmental conditions above, through the Capacity Building Program of the Accounting Student Association Student Organization (PPK ORMAWA HIMAKU), socialization activities of the Entrepreneurial Village / Village program will be carried out to the community with the Entrepreneurial Village / Village Movement in processing red guava into products that have selling value, with local product innovations, namely guava leaf tubruk tea, Fruity Noodles or red guava fruit processed noodles which have good health benefits, training in packaging and digital-based MSME marketing assistance in collaboration with BUMDES, Pajambon Village MSME Bazaar and Paajambon Village Business Legality Making. It is expected that after the Entrepreneurial Village Movement by holding training and mentoring can improve the quality of human resources (Human Resources) and the productivity of the Pajambon village economy, Making Pajambon Village as an Entrepreneurial Village creates new entrepreneurs who are pioneers in entrepreneurship, so that in the future there can be a new regeneration of sustainable village entrepreneurs.
Co-Authors Amir Hamzah Amir Hamzah Chintia Fitriani Dwi Martika, Lia Iman Teguh Jaelani, Jaelani Maryam, Egidia Nurhandika, Arief Nurochmah, Dina Oktaviani Rita Puspasari Purnama, Dendi Rahmawati, Dina Fitri Sri Rahayu